STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY

COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

Performed as Special Assistant Auditors For the Auditor General, State of Illinois

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

TABLE OF CONTENTS

Page

Agency Officials 1

Management Assertion Letter 3

Compliance Report: Summary 5 Independent Accountant’s Report on State Compliance, on Internal Control Over Compliance, and on Supplementary Information for State Compliance Purposes 9 Schedule of Findings Current Findings – State Compliance 12 Prior Findings Not Repeated 39

Supplementary Information for State Compliance Purposes: Schedule Summary 40 Fiscal Schedules and Analysis Schedule of Appropriations, Expenditures and Lapsed Balances Fiscal Year 2016 1 42 Schedule of Appropriations, Expenditures and Lapsed Balances Fiscal Year 2015 2 45 Comparative Schedule of Net Appropriations, Expenditures, Reappropriated and Lapsed Balances 3 48 Comparative Schedule of Net Appropriations, Expenditures, Reappropriated and Lapsed Balances By Detail Object Code 4 61 Comparative Schedule of Net Appropriations, Expenditures, Reappropriated and Lapsed Balances By Fund 5 63 Schedule of Changes in State Property 6 65 Comparative Schedule of Cash Receipts 7 66 Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State Comptroller for Fiscal Year 2016 8 72 Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State Comptroller for Fiscal Year 2015 9 73 Analysis of Significant Variations in Expenditures 10 74 Analysis of Significant Variations in Receipts 11 78 Analysis of Significant Lapse Period Spending 12 80 Analysis of Accounts Receivable 13 82

i STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

TABLE OF CONTENTS (Continued)

Schedule Page

Analysis of Operations Agency Functions and Planning Program (Not Examined) 83 Budget Impasse Disclosures (Not Examined) 86 Alternative Financing in Lieu of Appropriations and Programs to Address Untimely Payments to Vendors (Not Examined) 87 Interest Costs on Fiscal Year 2016 Invoices (Not Examined) 89 Average Number of Employees (Not Examined) 90 Grant Management Projects (Not Examined) 91 Memorandums of Understanding (Not Examined) 140 Service Efforts and Accomplishments (Not Examined) 141 Schedule of Indirect Cost Reimbursements and Administrative 164 Costs (Not Examined)

ii STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

AGENCY OFFICIALS

Director Sean McCarthy (effective 4/1/16) James Schultz (through 3/31/16) Andria Winters, Acting (through 2/15/15) Adam Pollet (through 1/19/15)

Assistant Director Brittany Ladd, Acting (effective 9/19/16) Andria Winters (through 9/1/16) Dan Seals (through 8/31/14)

Chief of Staff Anthony Esposito (effective 2/23/16) Heidi Brown-McCreery (through 2/22/16) Andrew Moyer (through 9/19/14)

Chief Operating Officer Emily Monk (effective 9/19/16) Brittany Ladd (through 9/18/16) Michael Hoffman (through 1/04/16)

Chief Financial Officer Travis March (effective 6/16/15) Anita Patel (through 5/19/15)

Chief Accountability Officer Emily Monk, Acting (effective 04/01/16) Phil Wyatt, Acting (through 03/31/16) Scott Harry (through 1/15/15)

General Counsel Justin Heather (effective 4/1/15) Charles Biggam III (through 3/31/15)

Agency Procurement Officer Rick Rogers

Information Management/ Emmanuel Ladalla (effective 11/16/16) Chief Information Officer Lisa Logan, Acting (through 10/15/16) Kevin Harrison (through 4/15/16)

Chief Internal Auditor Natalie Covello (effective 9/21/15) Gary Shadid (through 12/15/14)

1 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

Department offices are located at:

607 East Adams 500 East Monroe Springfield, Illinois 62701 Springfield, Illinois 62701

100 West Randolph Street 2309 West Main Suite 3-400 Marion, Illinois 62959 Chicago, Illinois 60601

The Department maintains additional office locations at:

Local Offices Springfield, Chicago, Marion

Regional Offices Central – Springfield (same as local office) Southeast – Effingham North Central – Peoria, Canton Northeast – Lisle, Chicago (same as local office) Northern Stateline – Rockford Northwest – Viola Southern – Marion (same as local office) West Central – Galesburg, Quincy

Foreign Offices Western Europe – Brussels, Belgium North Asia – Tokyo, Japan Far East – Wanchai, Hong Kong CentralAmerica/Caribbean – Mexico City, Mexico Latin America – Sao Paolo, Brazil Canada – Toronto, Ontario China – Shanghai, China Middle East – Jerusalem, Israel India – New Delhi, India Africa – Johannesburg, South Africa

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MANAGEMENT ASSERTION LETTER

March 15, 2017

E.C. Ortiz & Co., LLP Certified Public Accountants 333 S. Des Plaines, Suite 2-N Chicago, Illinois 60661

Ladies and Gentlemen:

We are responsible for the identification of, and compliance with, all aspects of laws, regulations, contracts, or grant agreements that could have a material effect on the operations of the State of Illinois - Department of Commerce and Economic Opportunity (Department). We are responsible for and we have established and maintained an effective system of internal controls over compliance requirements. We have performed an evaluation of the Department’s compliance with the following assertions during the two-year period ended June 30, 2016. Based on this evaluation, we assert that during the years ended June 30, 2016 and June 30, 2015, the Department has materially complied with the assertions below.

A. The Department has obligated, expended, received and used public funds of the State in accordance with the purpose for which such funds have been appropriated or otherwise authorized by law.

B. The Department has obligated, expended, received and used public funds of the State in accordance with any limitations, restrictions, conditions or mandatory directions imposed by law upon such obligation, expenditure, receipt or use.

C. The Department has complied, in all material respects, with applicable laws and regulations, including the State uniform accounting system, in its financial and fiscal operations.

D. State revenues and receipts collected by the Department are in accordance with applicable laws and regulations and the accounting and recordkeeping of such revenues and receipts is fair, accurate and in accordance with law.

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E. Money or negotiable securities or similar assets handled by the Department on behalf of the State or held in trust by the Department have been properly and legally administered, and the accounting and recordkeeping relating thereto is proper, accurate and in accordance with law.

Yours very truly,

State of Illinois - Department of Commerce and Economic Opportunity

Sean McCarthy, Director

Travis March, Chief Financial Officer

Justin Heather, General Counsel

4 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

COMPLIANCE REPORT

SUMMARY

The compliance testing performed during this examination was conducted in accordance with Government Auditing Standards and in accordance with the Illinois State Auditing Act.

ACCOUNTANT’S REPORT

The Independent Accountant’s Report on State Compliance, on Internal Control Over Compliance and on Supplementary Information for State Compliance Purposes does not contain scope limitations, disclaimers, or other significant non-standard language.

SUMMARY OF FINDINGS

Number of Current Report Prior Report

Findings 12 11 Repeated findings 9 6 Prior recommendations implemented or not repeated 2 3

SCHEDULE OF FINDINGS

Item No. Page Description Finding Type

FINDINGS (STATE COMPLIANCE)

2016-001 12 Weaknesses in Controls over Grant Administration Noncompliance and Significant Deficiency

2016-002 14 Noncompliance with the Fiscal Control and Noncompliance and Internal Auditing Act Significant Deficiency

2016-003 16 Failure to Submit, or Timely Submit Required Noncompliance and Reports Significant Deficiency

2016-004 18 Boards, Commissions, Committees and Councils Noncompliance and Not Fully Staffed Significant Deficiency

5 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

COMPLIANCE REPORT

SCHEDULE OF FINDINGS (CONTINUED)

Item No. Page Description Finding Type

FINDINGS (STATE COMPLIANCE) (CONTINUED)

2016-005 22 Noncompliance with Statutory Mandates Noncompliance and Significant Deficiency

2016-006 26 Noncompliance with the Employment and Noncompliance and Economic Opportunity for Persons with Significant Disabilities Task Force Act and Illinois Deficiency Employment First Act

2016-007 28 Noncompliance with the Retailers’ Occupation Noncompliance and Tax Act Significant Deficiency

2016-008 29 Failure to Comply Certain Provisions of the Noncompliance and Public Utilities Act Significant Deficiency

2016-009 31 Exceptions Identified With Interagency Noncompliance and Agreements Significant Deficiency

2016-010 33 Employee Performance Evaluations were Not Noncompliance and Completed Annually and Timely Significant Deficiency

2016-011 35 Weaknesses in Controls over State Property Noncompliance and Significant Deficiency

2016-012 37 Weaknesses over Employee Time Reporting Noncompliance and Significant Deficiency

6 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

COMPLIANCE REPORT

SCHEDULE OF FINDINGS (CONTINUED)

Item No. Page Description

PRIOR FINDINGS NOT REPEATED

A. 39 Failure to Comply with the Requirements on Granting and Administering Loans under the Small Business Development Act

B. 39 Noncompliance with the Project Labor Agreements Act

7 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

COMPLIANCE REPORT

EXIT CONFERENCE

The findings and recommendations appearing in this report were discussed with Department personnel at an exit conference on March 2, 2017.

Attending were:

Department of Commerce and Economic Opportunity

Brittany Ladd Acting Assistant Director Emily Monk Chief Operating Officer Robert Williams Chief Accountability Officer Megan Buskirk External Accountability Manager Natalie Covello Chief Internal Auditor

Office of the Auditor General

Jon Fox Audit Manager

E.C. Ortiz & Co., LLP

Marites Sy Partner Cecilia Lazaro Manager

The responses to the recommendations were provided by Megan Buskirk, External Accountability Manager, in a correspondence dated March 15, 2017.

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Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants; the standards applicable to attestation engagements contained in Government Auditing Standards issued by the Comptroller General of the United States; the Illinois State Auditing Act (Act); and the Audit Guide as adopted by the Auditor General pursuant to the Act; and, accordingly, included examining, on a test basis, evidence about the Department’s compliance with those requirements listed in the first paragraph of this report and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Department’s compliance with specified requirements.

In our opinion, the Department complied, in all material respects, with the compliance requirements listed in the first paragraph of this report during the two years ended June 30, 2016. However, the results of our procedures disclosed instances of noncompliance with the requirements, which are required to be reported in accordance with criteria established by the Audit Guide, issued by the Illinois Office of the Auditor General and which are described in the accompanying schedule of findings as items 2016-001 through 2016-012.

Internal Control

Management of the Department is responsible for establishing and maintaining effective internal control over compliance with the requirements listed in the first paragraph of this report. In planning and performing our examination, we considered the Department’s internal control over compliance with the requirements listed in the first paragraph of this report to determine the examination procedures that are appropriate in the circumstances for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with the Audit Guide, issued by the Illinois Office of the Auditor General, but not for the purpose of expressing an opinion on the effectiveness of the Department’s internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Department’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with the requirements listed in the first paragraph of this report on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a requirement listed in the first paragraph of this report will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

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Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, we identified certain deficiencies in internal control over compliance, as described in the accompanying schedule of findings as items 2016-001 through 2016-012 that we consider to be significant deficiencies.

As required by the Audit Guide, immaterial findings excluded from this report have been reported in a separate letter to your office.

The Department’s responses to the findings identified in our examination are described in the accompanying schedule of findings. We did not examine the Department’s responses and, accordingly, we express no opinion on the responses.

Supplementary Information for State Compliance Purposes

Our examination was conducted for the purpose of forming an opinion on compliance with the requirements listed in the first paragraph of this report. The accompanying supplementary information for the years ended June 30, 2016 and June 30, 2015 in Schedules 1 through 13 and the Analysis of Operations Section is presented for purposes of additional analysis. We have applied certain limited procedures as prescribed by the Audit Guide as adopted by the Auditor General to the June 30, 2016 and June 30, 2015 accompanying supplementary information in Schedules 1 through 13. However, we do not express an opinion on the accompanying supplementary information.

We have not applied procedures to the June 30, 2014 accompanying supplementary information in Schedules 3 through 7, 10, 11, and 13 and in the Analysis of Operations Section, and accordingly, we do not express an opinion or provide any assurance on them.

This report is intended solely for the information and use of the Auditor General, the General Assembly, the Legislative Audit Commission, the Governor, and agency management and is not intended to be and should not be used by anyone other than these specified parties.

Chicago, Illinois March 15, 2017

11 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

CURRENT FINDINGS – STATE COMPLIANCE

2016-001. FINDING (Weaknesses in Controls over Grant Administration)

The Department of Commerce and Economic Opportunity (Department) did not ensure adequate controls were established in the administration of grant programs.

The Department expended $1,305,778,270 for awards and grants during the examination period. Expenditures for awards and grants accounted for 87% of the Department’s total expenditures of $1,507,773,053. We tested 60 grant agreements spread across the various bureaus within the Department.

During the examination of 60 awards and grants, the following issues were noted:

 Seven (12%) awards tested disclosed the Department did not ensure payments to grantees were only made after required reports were received and approved by the Department as required in the grant agreement. The Department disbursed funds totaling $31,247,325 of these awards prior to approving required reports that would allow for the disbursement of funds.

 Four (7%) awards tested disclosed certain grant records were not properly maintained. The grant application evaluations completed by the Department for 3 awards tested were not found on file. One award had incomplete grantee application evaluation documentation, with only one of the two required evaluations on file. Further, the record that provides evidence that an onsite monitoring was completed for one award was also not found on file.

 Two (3%) awards tested disclosed grantees were not adequately monitored during the audit period. The Department did not perform the required onsite review/visits on 2 awards with funds disbursed totalling $12.5 million during Fiscal Years 2015 and 2016.

 The Department did not return 1 of 8 (13%) refund vouchers tested totalling $24,606 to the contractor timely. The refund was returned to the contractor 316 days after the date the unspent funds were required to be returned to the contractor.

The Fiscal Control and Internal Auditing Act (Act) (30 ILCS 10/3001) requires all State agencies to establish and maintain a system, or systems of internal fiscal and administrative controls, to provide assurance that resources are utilized efficiently, effectively, and in compliance with law and obligations are in compliance with applicable laws. In addition, good business practices dictate the Department apply a multifaceted monitoring approach for all of its grants during the grant period to ensure accountability and compliance with the grant requirements.

12 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

Department officials stated the Department implemented procedures to prevent payments from being made prior to the approval of the required report being approved. The payments noted in the exception were made prior to the implementation of the auditors’ recommendation. Further, in one of the payments noted in the exception, management made a decision to process the payment in order to prevent work stoppage and facilitate better performance outcomes and stabilize grantee’s fiscal condition. The grant application evaluations and evidence of onsite monitoring were not found on file due to staff transition and attrition. The Department did not perform onsite monitoring because one of the programs for one of the grants subject to the finding was suspended during the audit period. The other grant did not have onsite monitoring because the Department can conduct the onsite monitoring during the grant’s remaining record retention period. The unspent funds were not timely returned to the contractor due to unavailability of appropriation as a result of the budget crisis.

Failure to ensure adequate controls and procedures are established and followed for the administration of the grant programs increases the risk of undetected noncompliance and delays in recovering unused funds, if any. Finally, untimely return of refunds deprives grantors/contractors of needed funds. (Finding Code No. 2016-001, 2014-001, 12-1, 10-1, 08-1)

RECOMMENDATION

We recommend the Department strengthen its controls over the grant administration process including controls over disbursement of grant funds, maintaining grant documentation, grant monitoring and returning of unspent funds to grantors/contractors.

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation. The Department continues to assess the efficiency and effectiveness of our current controls over the grant administration process, and have already implemented new controls to ensure payments to grantees are only made after required reports are received and approved by the Department as required in the grant agreement. In addition, the Department’s Office of Accountability will ensure that grant monitoring will occur per the conditions of the grant agreements for those programs that lack monitors.

13 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-002. FINDING (Noncompliance with the Fiscal Control and Internal Auditing Act)

The Department of Commerce and Economic Opportunity’s (Department) internal auditing program did not fully comply with the Fiscal Control and Internal Auditing Act.

The Department’s Office of Internal Audit (OIA) did not conduct audits of the Department’s major systems of internal accounting and administrative control to ensure major systems are reviewed at least once every two years. During Fiscal Year 2015, the OIA did not conduct and complete any audits. During Fiscal Year 2016, the OIA completed two audits. In addition, the Department installed a new electronic data processing system during Fiscal Year 2015; however, no internal audit review of the system design and controls was conducted prior to installation.

The Fiscal Control and Internal Auditing Act (Act) (30 ILCS 10/2003), requires the chief executive officer of each designated State agency ensure the internal auditing program includes audits of major systems of internal and administrative control conducted on a periodic basis so that all major systems are reviewed at least once every two years. The audits must include testing of the obligation, expenditures, receipt, and use of public funds of the State and of funds held in trust to determine whether those activities are in accordance with applicable laws and regulations. Additionally, the audits must include grants received or made by the designated State agency to determine the grants are monitored, administered, and accounted for in accordance with applicable laws and regulations. The Act also requires the internal auditing program to include reviews of the design of major new electronic data processing systems and major modifications to existing systems prior to their installation to ensure these systems provide for adequate audit trails and accountability.

Department officials stated the noncompliance was mainly due to staffing limitation in the OIA. During the audit period, OIA had no Chief Internal Auditor for a period of nine months thus required audits were not performed.

The Department administers a large number of State and Federal awards and grants. Awards and grants totaling $1,305,778,270 were expended during the examination period, requiring an effective system of internal control to ensure awards and grants are monitored, administered, and accounted for in accordance with applicable laws and regulations. The major areas of internal control must be audited by internal audit on a regular basis to ensure adherence to an effective internal control system. Failure to perform regular internal audits of major systems of internal and administrative controls may result in weaknesses in internal control not being timely detected. (Finding Code No. 2016-002, 2014-003, 12-2)

14 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

RECOMMENDATION

We recommend the OIA conduct internal audits of major systems and administrative controls at least once every two years in compliance with the Fiscal Control and Internal Auditing Act. OIA should include review of the Department’s internal control over its administration of Federal and State grants and also include review of major electronic systems installed or review of major modifications to the existing electronic systems.

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation. The Department continues to establish processes that will help ensure adherence to all requirements of the Fiscal Control and Internal Auditing Act. The Department is pursuing filling internal auditor positions which are essential to operate a fully functioning Office of Internal Audit.

15 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-003. FINDING (Failure to Submit, or Timely Submit Required Reports)

The Department of Commerce and Economic Opportunity (Department) did not submit or timely submit required reports in accordance with the mandates set forth in the State Law.

During testing of statutes applicable to the Department, auditors noted the following:

 The Department did not submit a report on its evaluation of the effectiveness of the tax credit program to the Governor and the General Assembly as required by the Economic Development for a Growing Economy (EDGE) Tax Credit Act. The last evaluation report submitted by the Department was on November 1, 2005. The Department believes they fulfill this requirement through the EDGE Annual Report, which is submitted to the Governor and the leaders in the Senate and House on or before July 1 each year. The auditors noted the EDGE Annual Report for calendar years 2014 and 2015 included a summary of jobs created and potential capital investment of each program. However, the report did not discuss the Department’s assessment of the effectiveness of the program in creating new jobs in Illinois and the revenue impact of the program.

The EDGE Tax Credit Act (35 ILCS 10/5-75) requires the Department on a biennial basis to evaluate the tax credit program. The evaluation shall include an assessment of the effectiveness of the program in creating new jobs in Illinois and of the revenue impact of the program, and may include a review of the practices and experiences of other states with similar programs. The Director shall submit a report on the evaluation to the Governor and the General Assembly after June 30 and before November 1 in each odd-numbered year.

 The Department did not timely submit the reports evaluating the effectiveness of the River Edge Redevelopment Zone Act to the Governor and General Assembly during Fiscal Years 2015 and 2016. The reports were submitted 16 and 209 days after they were due.

The River Edge Redevelopment Zone Act (65 ILCS 115/10-6(a)(1)) requires the Department to monitor the implementation of this Act and submit reports evaluating the effectiveness of the program and setting forth any suggestions for legislation to the Governor and General Assembly by October 1 of each year preceding a regular Session of the General Assembly.

Department officials stated the failure to file the biennial report evaluating the effectiveness of the tax credit program was due to the Department’s belief that the assessment of the effectiveness of the program was provided within the contents of the annual report. The failure to timely submit the reports under the River Edge Redevelopment Zone Act was due to staff turnover and extra time needed to gather relevant and necessary information to provide a more accurate and comprehensive review of the program.

16 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

Failure to submit or timely submit required reports inhibits accumulation of meaningful oversight information for the Governor and General Assembly. (Finding Code No. 2016-003, 2014-004, 12-4, 10-5)

RECOMMENDATION

We recommend the Department revisit the statute that requires an evaluation of the EDGE Tax Credit Program to determine its effectiveness in creating new jobs and revenue impact to the State or seek legislative remedy as appropriate. In addition, we also recommend the Department allocate sufficient resources to ensure necessary information are collected and required reports are timely submitted to the Governor and General Assembly.

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation and will continue to strive for timely submission of all required reports or, when appropriate, seek statutory changes.

17 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-004. FINDING (Boards, Commissions, Committees and Councils Not Fully Staffed)

The Department of Commerce and Economic Opportunity (Department) did not ensure that certain Boards, Commissions, Committees, Councils, or Working Group mandated to provide guidance to the Department had the required number of members.

During testing of statutes applicable to the Department requiring various boards, committees, councils, and working groups, the auditors noted the following:

 The Illinois Steel Development Board (Board) has never met due to lack of appointments. In addition, the Department’s two appointments to the Board were employees who have separated from the Department in July 2011 and March 2016, respectively.

The Civil Administrative Code of Illinois (Department of Commerce and Economic Opportunity Law) (20 ILCS 605/605-425) requires the establishment of the Illinois Steel Development Board as an advisory board to the Department. The Director of the Department shall serve as the Chairman of the Board and Deputy Director of the Office of Business Development will serve as one of the members. The rest of the Board shall be composed of 4 General Assembly members and 8 persons appointed by the Governor. In addition, the Department of Commerce and Economic Opportunity Law requires the Board to meet at least annually or at the call of the Chairman and 9 members shall constitute a quorum. The board shall provide advice and recommendations to the Department.

 The Digital Divide Elimination Advisory Committee has one vacant position to be appointed by the House Minority Leader. This position has been vacant since February 2014.

The Eliminate the Digital Divide Law (30 ILCS 780/5-30(e)) created the Digital Divide Elimination Advisory Committee consisting of 7 members appointed one each by the Governor, the President of the Senate, the Senate Minority Leader, the Speaker of the House, and the House Minority Leader, and two appointed by the Director of the Department, one of whom shall be a representative of the telecommunications industry and one of whom shall represent community technology centers. The Digital Divide Elimination Advisory Committee shall advise the Department in establishing criteria and priorities for identifying recipients of grants under the Eliminate the Digital Divide Law.

 The Digital Divide Elimination Working Group has not been active since 2007. It remained inactive during Fiscal Years 2015 and 2016.

The Eliminate the Digital Divide Law (30 ILCS 780/5-30(f) & (g)) created a Digital Divide Elimination Working Group (Working Group). The Working Group is to consist of the Director of the Department or his designee, the Director of Central Management Services or his designee, and Executive Director of Illinois Commerce Commission or his designee. The

18 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

Working Group is to present information to the Department on grant programs that are available as well as researching and cataloging programs designed to advance digital literacy and computer access.

 The Department did not appoint a liaison to serve as an ex-officio member on the Illinois Latino Family Commission.

The Illinois Latino Family Commission Act (20 ILCS 3983/20) requires the Department to appoint a liaison to serve ex-officio on the Illinois Latino Family Commission (Commission). The Office of the Governor, in cooperation with the State agencies appointing liaisons to the Commission, shall provide administrative support to the Commission.

 The Department did not appoint a liaison to serve as an ex-officio nonvoting member on the Older Adult Services Advisory Committee.

The Older Adult Services Act (320 ILCS 42/35(b)) requires the Department to select a representative to serve as an ex-officio nonvoting member on the Older Adult Services Advisory Committee.

 The Department did not appoint a representative to the Illinois Single Audit Commission (ILSAC) upon the existing representative’s separation from the Department. Effective April 1, 2016, the Department’s representative in the ILSAC separated from the Department. The Department attempted to replace its representation in ILSAC on April 12, 2016; however, the signed and notarized oath of office form necessary to formalize the appointment of the replacement was inadvertently not submitted by the new appointee to the Governor’s Office of Boards and Commissions. The Department only noticed the oversight to submit the oath of office during the audit inquiry. The new appointee of the Department on ILSAC was finalized on October 20, 2016.

The Illinois Grant Funds Recovery Act (30 ILCS 705/15.1) creates the Illinois Single Audit Commission to “assist the Governor’s Office of Management and Budget in creating its annual report under Section 90 of the Grant Accountability and Transparency Act.” The Commission shall be comprised of one representative from each of the grant making agencies, including the Department of Commerce and Economic Opportunity, who is considered an expert in grants subject matter, and who shall be appointed by the Governor.

 The Department did not appoint a member or designate an employee to serve as a member of the Mississippi River Coordinating Council (Council) upon the existing member’s separation from the Department. Effective February 2016, the Department’s representative in the Council, who was also designated to assist the Council, separated from the Department; however, the Department did not appoint or designate another employee to replace the representation of the Department to the Council.

19 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

The Mississippi River Coordinating Council Act (20 ILCS 4003/10(a)) requires the Director of the Department or his designee to serve as a voting member of the Mississippi River Coordinating Council. Further, 20 ILCS 4003/20 requires the Director of the Department to designate at least one employee to assist the Council.

 The Department did not appoint or designate an employee to serve as ex-officio non- voting member on the Support Your Neighborhood Commission (Commission) upon the existing member’s separation from the Department. In March 2016, the former Director of the Department, who was appointed as an ex-officio non-voting member of the Commission separated from the Department; however, the Department did not appoint or designate the current Director or another employee as a designee to replace their representative on the Commission.

The Civil Administrative Code of Illinois (Department of Central Management Services Law) (20 ILCS 405/405-525 (c)) requires the Director of the Department or his designee to serve as an ex-officio non-voting member of the Support Your Neighborhood Commission.

 The Department did not appoint a member to the Wabash and Ohio Rivers Coordinating Council (Council) upon the existing designated member’s separation from the Department. In February 2016, the Department’s designee to the Council separated from the Department; however, the Department did not appoint or designate another employee to replace its representation to the Council.

The Wabash and Ohio Rivers Coordinating Council Act (20 ILCS 4060/10(a)) requires the Director of the Department or his designee to serve as an ex-officio voting member of the Council.

 The Department did not formally appoint a liaison to serve ex-officio on the Illinois African-American Family Commission (Commission). During the examination period, it was noted the Department appointed a liaison to the Commission. However, the required oath of office form was not submitted to the Governor’s Office of Boards and Commissions to formalize the appointment.

The Illinois African-American Family Commission Act (20 ILCS 3903/20) requires the Department to appoint a liaison to serve ex-officio on the Commission.

 The Department did not formally appoint a new representative to the Commission on Children and Youth (Commission) upon the former Director’s separation from the Department. During review of the Department’s representation to the Commission, auditors noted the existing Department’s representative to the Commission continued to be the former Director of the Department. The Department communicated its intent to update its representation on the Commission to the Governor’s Office of Boards and Commissions; however, the signed and notarized oath of office form necessary to formalize the appointment was not completed.

20 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

The Commission on Children and Youth Act (20 ILCS 4075/15(d)) requires the Director of the Department or his designee to serve as an ex-officio member of the Commission.

 The Department did not appoint a member to the Mid-America Medical District Commission (Commission) upon the appointee’s separation from the Department. In July 2015, the Department’s designee to the Commission separated from the Department; however, the Department did not appoint or designate another employee to replace its representation to the Commission.

The Mid-America Medical District Act (70 ILCS 930/10 (c)) requires the Director of the Department or his designee to serve as an ex-officio member of the Commission.

Department officials stated that competing priorities prevented the Department from appointing a representative/liaison to the mandated Boards, Commissions, Committees, Councils, or Working Groups.

Failure to appoint representative/designee/liaison or communicate vacancies prevents or hinders the Boards, Commissions, Committees, Councils, or Working Groups from carrying out their duties in accordance with the statutes. (Finding Code No. 2016-004, 2014-005, 12-6)

RECOMMENDATION

We recommend the Department appoint the required designees or when applicable continue to formally communicate to the Governor’s Office the need to fill the vacancies to comply with the required membership in the mandated Boards, Committees, Councils and Working Groups. We also recommend the Department form the Digital Divide Elimination Working Group as required by the Eliminate the Digital Divide Law or seek a legislative remedy to the statutory requirement. Further, we recommend the Department timely appoint a replacement to a vacated appointed membership position after an appointed employee separates from the Department.

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation and will track compliance of statutorily required appointments; or make required appointments; or, where appropriate, seek statutory changes.

21 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-005. FINDING (Noncompliance with Statutory Mandates)

The Department of Commerce and Economic Opportunity (Department) did not comply with various statutory mandates.

During testing, auditors noted the following:

 The Department did not establish a comprehensive community economic development project to provide technical assistance to communities for purposes specified in the Build Illinois Act.

The Build Illinois Act (30 ILCS 750/9-4.5) requires the Department to establish a comprehensive community economic development project that will provide technical assistance to five communities.

Department officials stated the comprehensive economic development project was not established due to lack of funding and the Department did not request funding to establish the project because the Department continues to evaluate the feasibility of the program. According to Department officials the project has never been established since the legislation was enacted on December 2, 1994.

Failure to establish a comprehensive community economic development project may reduce the availability of information to promote economic development and may impinge on the job creation and retention efforts of the State.

 The Department’s Film Production Services Tax Credit annual report for both Fiscal Year 2015 and 2016 did not include all the required vendor information as enumerated in subsection (c) of the Film Production Services Tax Credit Act of 2008.

The Film Production Services Tax Credit Act of 2008 (35 ILCS 16/45(c)) requires the Department to submit to the General Assembly an annual report that includes, without limitation, the following information:

1) An identification of each vendor that provided goods or services that were included in an accredited production’s Illinois production spending; 2) The amount paid to each identified vendor by the accredited production; 3) For each identified vendor, a statement as to whether the vendor is a minority owned business or a female owned business, as defined under Section 2 of the Business Enterprise for Minorities, Females, and Persons with Disabilities Act; and 4) A description of any steps taken by the Department to encourage accredited productions to use vendors who are a minority owned business or a female owned business.

22 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

Department officials stated the database that collects information for this reporting requirement is not comprehensive and did not encompass vendor minority/female ownership status. In addition, full compliance with this reporting requirement would require the Department to make public, proprietary and confidential information which is prohibited from being disclosed by Section 50 of the Film Production Services Tax Credit Act of 2008. Further, the Department has implemented steps to encourage film production companies to use vendors who are minority owned or female owned; however, these steps are not described in the annual reports to the General Assembly, rather, accumulated data on minority/female hiring by tax credit recipients are included in the annual reports to demonstrate that such objectives of the Act are being met.

Failure to include required information on the annual reports submitted to the General Assembly may inhibit accumulation of meaningful information that will help achieve the objectives of the Act.

 The Department did not administer the Illinois Industrial Coal Utilization Program and operate a revolving loan program aimed to partially finance new coal burning facilities or convert existing boilers to use coal located in Illinois.

The Energy Conservation and Coal Development Act (Act) (20 ILCS 1105/9) requires the Department to administer the Illinois Industrial Coal Utilization Program. The purpose of the program is to increase the environmentally sound use of Illinois coal by qualified applicants. To that end, the Department shall operate a revolving loan program to partially finance new coal burning facilities sited in Illinois or conversion of existing boilers located in Illinois to coal use, referred to as "industrial coal projects".

Department officials stated the Illinois Industrial Coal Utilization program was not administered due to lack of funding and the Department did not request funding to administer the program because of resource constraints and competing priorities. According to Department officials the program has never been administered in many years.

Failure to administer the Illinois Industrial Coal Utilization Program may limit opportunities for businesses considering the advantages of using environmentally sound Illinois coal or the creation of new coal burning facilities in Illinois.

 The Department developed the State strategic economic development plan (plan) which was submitted to the Governor and the General Assembly on July 1, 2014 in accordance with the statute. However, the Department did not complete and submit annual modifications to the plan which were due on July 1, 2015 and July 1, 2016. In addition, the Department did not submit necessary legislation to implement the Plan.

23 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

The Civil Administrative Code of Illinois (Department of Commerce and Economic Opportunity Law) (20 ILCS 605/605-300) states the Department shall develop a strategic economic development plan for the State by July 1, 2014. By no later than July 1, 2015, and by July 1 annually thereafter, the Department shall make modifications to the plan as modifications are warranted by changes in economic conditions or by other factors, including changes in policy. Also, the Department shall annually submit legislation to implement the strategic economic development plan or modifications to the strategic economic development plan to the Governor, the President and Minority Leader of the Senate, and the Speaker and the Minority Leader of the House of Representatives. The legislation shall be in the form of one or more substantive bills drafted by the Legislative Reference Bureau.

Department officials stated the modifications and legislations to implement the plan were not completed and submitted to the Governor and General Assembly due to the mixture of staff turnover and the effect of the budget crisis.

Failure to make modifications to the plan may result in an outdated plan that does not address changes in economic conditions and other factors affecting economic development. Legislation is important to implement and enforce the various components of the plan.

 The Department’s designee did not regularly participate as a member on the Business Enterprise Council for Minorities, Females, and Persons with Disabilities (Council). During review of the meeting minutes of the Council, auditors noted the designee of the Department did not attend 11 of the 19 (58%) meetings of the Council held during Fiscal Years 2015 and 2016.

The Business Enterprise for Minorities, Females and Persons with Disabilities Act (Act) (30 ILCS 575/5) creates the Business Enterprise Council for Minorities, Females and Persons with Disabilities, which shall include the Director of the Department of Commerce and Economic Opportunity or his duly appointed representative, as a member.

Department officials stated that competing priorities caused the inconsistency in attendance.

Failure of the Department’s designee to attend meetings of the Council inhibits the Department’s participation to implement, monitor, and enforce the goals of the Act. (Finding Code No. 2016- 005, 2014-006, 12-7)

RECOMMENDATION

We recommend the Department allocate resources to comply with the statutory requirements or seek a legislative remedy as appropriate.

24 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation and is taking steps to ensure compliance with these requirements; or, where appropriate, the Department is seeking statutory changes.

25 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-006. FINDING (Noncompliance with the Employment and Economic Opportunity for Persons with Disabilities Task Force Act and Illinois Employment First Act)

The Department of Commerce and Economic Opportunity (Department) did not fully comply with the Employment and Economic Opportunity for Persons with Disabilities Task Force Act and the Illinois Employment First Act.

During testing of the Department’s compliance with the Economic Opportunity for Persons with Disabilities Task Force Act and the Illinois Employment First Act, auditors noted the following:

 The Economic Opportunity for Persons with Disabilities Task Force (Task Force) created under the Economic Opportunity for Persons with Disabilities Task Force Act, of which the Department is a member, did not produce an annual report of its activities and recommendations that should be issued no later than May 1st of each year.

 The Task Force had not finalized the measurable goals and objectives for the State to ensure implementation and monitor measured progress towards implementation of the Illinois Employment First Act.

 The Task Force did not submit the final five-year strategic report due on June 30, 2015 to the Governor. As of September 2016, the final strategic plan has not yet been submitted by the Task Force.

The Employment and Economic Opportunity for Persons with Disabilities Task Force Act (Act) (20 ILCS 4095/10) creates the Employment and Economic Opportunity Task Force, which shall be comprised of the following representatives of State Government: a high-ranking member of the Governor's management team, designated by the Governor; representatives of each division of the Department of Human Services, designated by the Secretary of Human Services; the Director of Healthcare and Family Services, or his or her designee; the Director of Veterans' Affairs or his or her designee; the Director of Commerce and Economic Opportunity or his or her designee; the Director of Employment Security or his or her designee; the Executive Director of the Illinois Council on Developmental Disabilities or his or her designee; and the State Superintendent of Education or his or her designee. The Act (20 ILCS 4095/20) requires the Task Force to make recommendations to the General Assembly and to the Governor, including legislative proposals, regulatory changes, systems changes, and budget initiatives, that would advance employment and economic opportunity for persons with disabilities in Illinois. The Task Force shall produce an annual report of its activities and recommendations that shall be issued no later than May 1st of each year.

The Illinois Employment First Act (20 ILCS 40/20) requires the Task Force to establish measurable goals and objectives for the State to ensure implementation of this Act and monitor the measured progress toward implementation of this Act. All State agencies shall fully cooperate with the Task Force and provide data and information to assist the Task Force in carrying out its responsibilities.

26 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

The Task Force shall include in its annual report a progress report on the implementation of this Act and any recommendations with respect to the implementation of this Act.

The Executive Order Implementing Employment First in Illinois (14-08) requires the Task Force to submit a final strategic plan on or before June 30, 2015 and shall include: (a) Strategies for providing capacity building to all stakeholders and providers; (b) The short term and long term cost of implementing the necessary changes in policy, practices, and procedures and how these cost will be addressed by State agencies; (c) Strategies for reducing the reliance upon vocational placements of people with disabilities in sheltered workshop settings, segregated settings and day treatment settings; (d) the interagency agreements, where needed, in collaboration with the Governor’s Office Liaison to improve coordination of services and allow for data sharing as appropriate; (e) agency benchmarks; and (f) a plan detailing how State Agencies will work with Illinois Department of Employment Security and Department of Commerce and Economic Opportunity to increase recruitment opportunities for individuals with disabilities with private employers.

Department officials stated that the noncompliance was due to transitional issues experienced by the Task Force and oversight on the annual reporting requirement.

Failure to comply with the requirements of the Employment and Economic Opportunity for Persons with Disabilities Task Force Act and Illinois Employment First Act may hinder the State’s goal and efforts to facilitate inclusion and integration of individuals with disabilities in the workplace. (Finding Code No. 2016-006)

RECOMMENDATION

We recommend the Department together with other member State agencies of the Task Force comply with the requirements of the Economic Opportunity for Persons with Disabilities Task Force Act, the Illinois Employment First Act, and the Executive Order implementing the Illinois Employment First Act.

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation. In December of 2014, the Economic Opportunity for Persons with Disabilities Task Force created workgroups charged with development of the strategic plan. From that time, through July of 2016 when a draft plan was posted for public comment, Department staff participated on the workgroups and submitted feedback related to workforce development. Once the Economic Opportunity for Persons with Disabilities Task Force becomes active again, the Department will continue to contribute.

27 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-007. FINDING (Noncompliance with the Retailers’ Occupation Tax Act)

The Department of Commerce and Economic Opportunity (Department) did not comply with certain requirements of the Retailer’s Occupation Tax Act.

During testing, auditors noted the Department did not timely act upon the applications for eligibility for retailer’s occupation tax exemption by business enterprises. Two of six (33%) applications for eligibility for exemption on retailer occupation tax tested were not approved within 60 days from receipt of the applications. The applications were approved 78 to 329 days after the applications were received.

The Retailer’s Occupation Tax Act (35 ILCS 120/1f) requires if the Department determines that a business enterprise meets the criteria prescribed for a retailer’s occupation tax exemption, it shall issue a certificate of eligibility for exemption to the business enterprise in such form as is prescribed by the Department of Revenue. The Department shall act upon such certification requests within 60 days after receipt of the application, and shall file with the Department of Revenue a copy of each certificate of eligibility for exemption.

As noted in the Department’s Application Approval Process (14 Ill. Adm. Code 520.1630) “applications shall be submitted to the Department, which shall approve or deny the application in writing within 60 days after receipt.”

Department officials stated the delay in processing occurred due to staffing issues and the positioning and replacement of key personnel within the program.

Failure to timely act upon the application for eligibility of tax exemption under the Retailers’ Occupation Tax Act may result in the delay of investments by business enterprises and creation of jobs within the State. (Finding Code No. 2016-007, 2014-007)

RECOMMENDATION

We recommend the Department allocate sufficient staffing resources to timely act upon applications received on tax exemption.

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation and is seeking additional staffing resources to timely act upon applications received on Retailer’s Occupation Tax Act exemptions.

28 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-008. FINDING (Failure to Comply with Certain Provisions of the Public Utilities Act)

The Department of Commerce and Economic Opportunity (Department) did not comply with certain provisions of the Public Utilities Act.

During testing, auditors noted the following:

 Natural gas utilities and the Department are required to use cost-effective energy efficiency to reduce direct and indirect costs to consumers. Certain requirements of the Public Utilities Act do not apply to customers of a natural gas utility that are considered a Self-Directing Customer (SDC) or Exempt Customer. The only SDC application received during the audit period was approved by the Department 32 days late.

The Public Utilities Act (220 ILCS 5/8-104(m)(2)) requires the Department to review the application for an SDC or Exempt Customer to determine that it contains the required information and the review shall be completed within 30 days after the date the application is filed with the Department.

 Two of five (40%) of the SDC’s did not timely submit their annual reports. The annual reports were submitted 25 to 259 days late.

The Act (220 ILCS 5/8-104(m)(1)(E)) requires the SDC’s to report statutorily required information by October 1 of each year.

 The Department did not formally appoint a non-voting trustee on the Illinois Clean Energy Community Trust (Trust). During testing, the Department’s official representative on the Trust continued to be the former Director of the Department. The Department communicated its intent to update its representation to the Trust to the Governor’s Office of Boards and Commissions; however, the signed and notarized oath of office form necessary to formalize the appointment was not completed.

The Public Utilities Act (220 ILCS 5/16-111.1 (b) (1)) requires the Department to appoint a non-voting trustee to serve the Trust.

Department officials stated the review of the SDC application was completed within 30 days, however, the Department failed to send the approval letter timely due to staff turnover and because this mandate was unfunded. The SDC did not file their annual reports on time despite repeated follow-up by the Department. The failure to complete the appointment to the Illinois Clean Energy Trust was due to competing priorities.

29 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

Failure to timely approve applications of the SDC may delay the provision of adequate, efficient, reliable, and environmentally safe and least-cost public utility services to the citizens of the State. Failure to ensure SDC’s submit their annual reports timely deprives the Department of valuable information needed to monitor the SDCs’ compliance with the Act. Failure to formalize appointments may result in the Trust not meeting its intended objectives and functions. (Finding Code No. 2016-008, 2014-008)

RECOMMENDATION

We recommend the Department allocate adequate resources to comply with the requirements set forth in the Public Utilities Act. Further, the Department should work with the SDC’s to ensure timely filing of their annual reports.

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation and is taking steps to ensure compliance with these requirements; or, where appropriate, the Department is seeking statutory changes.

30 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-009. FINDING (Exceptions Identified With Interagency Agreements)

Auditors identified exceptions at the Department of Commerce and Economic Opportunity (Department) while testing interagency agreements.

During testing of nine interagency agreements during Fiscal Years 2015 and 2016, auditors noted the following:

 Seven (78%) interagency agreements tested pertain to the sharing of services of certain employees between the Department and other State agencies. The employees worked on activities for both parties; however, the cost or expenditures related to the employees’ services are not shared or allocated between the parties. The employees’ full salaries for five of these agreements were paid in full by the Department while the other two agreements were paid by the Illinois Office of the Comptroller and the Illinois Department of Central Management Services. In addition, the employee covered by one of the interagency agreements whose salary was paid by the Department did not submit timesheets to the Department.

 Four (44%) interagency agreements tested were not signed by all parties prior to the effective date of the agreements. The agreements were signed between 3 and 17 days after the effective dates of the agreements.

The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires all State agencies to establish and maintain a system, or systems, of internal fiscal and administrative controls to provide assurance that resources are used efficiently and effectively and obligations and costs are in compliance with applicable laws. Good internal controls require the approval of agreements prior to the effective date of the agreements.

The State Finance Act (30 ILCS 105/9.03) requires a certification on every State payroll voucher stating “that the results of the work performed by these employees and that substantially all of their working time is directly related to the objectives, functions, goals, and policies of the organizational unit for which the appropriation is made…”

Department officials stated they enter into interagency agreements to coordinate mutually beneficial efforts with other state agencies and offices in an effort to judiciously utilize limited state resources. In some instances, interagency agreements are used for a short period of time to bridge a gap while an employee is transitioning out of one role into another. Other times, agencies’/offices’ objectives and outcomes are in synch and entwined; one agency/office will pay for salary and benefits while the other agency/office may pay for other costs associated with the employee because parsing apart the benefits between agencies/offices is overly onerous. Interagency agreements not signed by all parties prior to effective dates and failure of the employee subject to interagency agreement to submit timesheets to the Department were due to administrative oversight.

31 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

Failure to appropriately allocate the cost of employees’ services distorts the appropriation process and may result in inaccurate allocation of expenditures between agencies. Failure to approve interagency agreements prior to the effective dates prevents all parties from assessing whether the agreements are reasonable, appropriate, and sufficiently document the responsibilities of all parties in a timely manner. (Finding Code No. 2016-009, 2014-009)

RECOMMENDATION

We recommend the Department reevaluate interagency agreements to determine an appropriate allocation of the cost related to the employees’ shared services between the agencies, or document the reason why the employees’ shared services are only being paid by one of the agencies. We also recommend the Department ensure all interagency agreements are signed by all parties prior to the effective date of the agreements.

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation and will assess and document the methodology for allocation of costs related to interagency agreements, and will take the necessary steps to ensure agreements are signed timely.

32 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-010. FINDING (Employee Performance Evaluations were Not Completed Annually and Timely)

The Department of Commerce and Economic Opportunity (Department) did not perform annual employee performance evaluations for all employees, and did not perform certain employee performance evaluations on a timely basis.

During testing of employee files for performance evaluations, auditors noted the following:

 Eight of 40 (20%) employees tested did not have performance evaluations completed, three for Fiscal Year 2015 and five for Fiscal Year 2016. This includes an employee who was not evaluated during the four month probationary period.

 Twelve of 40 (30%) employees’ annual performance evaluations were completed 1 to 120 days after they were due.

Personnel rules issued by the Department of Central Management Services (80 Illinois Administrative Code 302.270(d)) require performance records to include an evaluation of employee performance prepared by each agency not less often than annually. The Department’s Employee Policy Manual Section 2.13 (Employee Evaluations) states, “Evaluations must take place no less than every twelve (12) months unless otherwise specified under the Illinois Personnel Rules. For employees serving four (4) month probationary period, the supervisor must prepare and submit to the Office of Human Resources an evaluation form after two (2) months of the probationary period and another evaluation two (2) weeks prior to the end of the probationary period.”

Department officials stated the failure of the supervisor to complete performance evaluations or timely complete performance evaluations was due to employee and supervisor time off, leave of absences and supervisors’ competing priorities.

Employee performance evaluations are a systematic and uniform approach used for the development of employees and communication of performance expectations to employees. Without timely completion of an employee performance evaluation, the employee would not be provided with formal feedback or assessment of his or her performance, and areas for improvements and current year's performance goals and objectives may not be identified and communicated in a timely manner. Employee performance evaluations should serve as a foundation for salary adjustments, promotions, demotions, discharges, layoff, recall, or reinstatement decisions. (Finding Code No. 2016-010, 2014-010, 12-3, 10-3, 08-5, 06-4)

33 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

RECOMMENDATION

We recommend the Department remind supervisors of the requirements for completing or timely completing employee performance evaluations and continue to monitor compliance.

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation and is taking steps to ensure compliance with these requirements. The Department’s Executive Management will communicate an expectation of compliance to managers and supervisors

34 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-011. FINDING (Weaknesses in Controls over State Property)

The Department of Commerce and Economic Opportunity (Department) had weaknesses in controls over its State property.

During review of the Department’s compliance with State property requirements, auditors noted the following:

 The Department did not have an adequate segregation of duties when conducting its State property inventory. The Property Control Officer conducts a physical count of assets and maintains the property control records.

 The Department was not able to locate a laptop with a cost of $3,682 during the Fiscal Year 2016 annual inventory inspection. The missing laptop was believed to be sent to one of the State approved recycling vendors; however, the Department did not have documentation to confirm the transfer. In addition, the Department could not provide documentation to prove the laptop was wiped of any sensitive information that may have been stored on the laptop.

 The Department did not dispose of assets in accordance with the property control rules. Auditors reviewed the Department’s support for 25 deleted equipment items and identified three servers totalling $12,177 and a multiplexer totalling $525 that were deleted from the property control records because the equipment items were either lost or could not be located. According to the Department, the three servers and multiplexer were located and used by Workforce Partner entities and would have stored information relating to employment and workforce data. The Department further stated these equipment items were considered obsolete and were disposed of by the Workforce Partner entities, however, the Department could not provide documentation to prove that the equipment items were wiped of any sensitive information that may have been stored on the equipment items. Workforce Partners are independent organizations receiving grants from the Department to implement the objectives of the Workforce Innovation and Opportunity Act.

The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires all State agencies to establish and maintain a system, or systems, of internal fiscal and administrative controls to provide assurance that resources are used efficiently and effectively and obligations and costs are in compliance with applicable laws. Good internal controls require the segregation of duties when conducting inventories of State property. Persons with access to the property control records should not also conduct the physical inventory of the State property.

The State Property Control Act (30 ILCS 605/4) requires the Department to be accountable for the supervision, control and inventory of all items under its jurisdiction and control. In addition, the Department had the responsibility to ensure confidential information was protected from

35 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

disclosure and that provisions of the Personal Information Protection Act (815 ILCS 530/30) were followed.

The Department’s Asset Management Procedures Manual (Manual) states that in circumstances where equipment is located either in a foreign office or a grantee location, program managers assigned responsibility for these programs or offices are responsible for physical inventory, control, and all procedures necessary to ensure property rules are followed and enforced. The Manual (Section 3.20) states when disposing of transferable information technology and or electronic equipment, arrangement should be made with Central Management Services or their approved vendor to wipe/clean all information technology or electronic equipment with a data collection device.

Department officials stated the issue regarding segregation of duties is attributable to the budget constraints that only allow limited staffing. The equipment that could not be located was due to the property control unit not being more diligent in recording/tracking the disposal of equipment. Further, assets located at the Workforce Partners were not disposed of in accordance with property control rules due to the property control unit needing to communicate more effectively the disposition procedures to partner entities.

Inadequate segregation of duties in conducting State property inventories increases the risk of misappropriation of State property. Failure to properly track State property transfers and failure to follow property control rules in disposing of State property may result in erroneous property control records and increases the risks associated with the potential exposure of confidential personal information. (Finding Code No. 2016-011)

RECOMMENDATION

We recommend the Department provide sufficient resources to adequately segregate conflicting duties when conducting inventories of State property. We also recommend the Department ensure all State property transfers are properly documented and signed by all parties for accountability purposes. Further, we recommend the Department require workforce partner entities to return obsolete equipment items to the Department so that the State property rules are followed in disposing of obsolete equipment.

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation and will implement procedures to improve the accountability of transfers and disposals of State property, and will segregate the duty of taking physical inventory from the duties of tracking and reporting of State property.

36 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

2016-012. FINDING (Weaknesses over Employee Time Reporting)

The Department of Commerce and Economic Opportunity (Department) had weaknesses in controls over employee time reporting.

The Department utilizes the automated eTime system for reporting and summarizing the employees’ work hours and time off. Each employee is expected to submit a weekly timesheet in the eTime system for approval by the supervisor.

During testing of 83 timesheets, auditors noted the following:

 Thirty-two (39%) timesheets tested were not submitted by employees timely. These timesheets were submitted eight to 123 days after the timesheet period end date.

 Five (6%) timesheets tested were not completed and submitted by employees as required.

The State Officials and Employees Ethics Act (5 ILCS 430/5-5(c)) requires State employees to periodically submit time sheets documenting the time spent each day on official State business to the nearest quarter hour.

The Department’s Employee Policy Manual (Manual), (Section 2.5) states “All employees are required to submit, on a weekly basis, their Daily Time Report within the eTime system for approval. The report must accurately reflect (a) time spent on official State business; and (b) authorized leave to the nearest quarter hour. The Daily Time Report must be submitted weekly.” Further, the Manual (Section 2.5.1) requires each employee to electronically submit their Daily Time Report to verify its accuracy and submit to their immediate supervisor for approval.

Department officials stated timesheets were not submitted timely due to employee time off and leave of absences. The timesheets that were not submitted were due to oversight.

By not ensuring timely submission of appropriate timesheets from some of its employees, the Department does not have complete documentation of the time spent by these employees on official state business as required by the Act. (Finding Code No. 2016-012)

RECOMMENDATION

We recommend the Department strengthen controls and monitor the eTime system to ensure employees’ time records are completed and submitted timely.

37 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2016

DEPARTMENT RESPONSE

The Department of Commerce and Economic Opportunity accepts the recommendation and is taking steps to ensure compliance with these requirements. The Department’s Executive Management will communicate an expectation of compliance to managers and supervisors.

38 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY PRIOR FINDINGS NOT REPEATED For the Two Years Ended June 30, 2016

A. FINDING (Failure to Comply with the Requirements on Granting and Administering Loans under the Small Business Development Act)

During the prior examination period, the Department did not comply with certain provisions of the Small Business Development Act (Act) with regards to approval and administration of a direct loan and use of an equity intermediary. The Department entered into a loan agreement under the Act during Fiscal Years 2013 and 2014. Auditors noted exceptions in the application and approval processing of the loan and noncompliance with significant covenants of the loan agreement. In addition, the Department entered into an Equity Intermediary Agreement to purchase equity interest in two small venture capital businesses. Auditors noted that commitment to one of the small venture capital businesses was made prior to the approval of the equity intermediary in accordance with the Act.

During the current examination period, the Department did not enter into any loan agreements under the Act. The loan that was the subject of the finding in prior years was fully paid in Fiscal Year 2015. In addition, the Department did not enter into any equity intermediary agreements during Fiscal Years 2015 and 2016. (Finding Code No. 2014-002)

B. FINDING (Noncompliance with the Project Labor Agreements Act)

During the prior examination period, the Department did not ensure compliance with the Application Guidelines of Illinois Next Generation Biofuel Production Program and the requirements of the Project Labor Agreements Act. The Department determined a provision of a project labor agreement should have been included in the Illinois Next Generation Biofuel Production Program Grants. However, the Department did not include the provision regarding project labor agreements requirements on three grant agreements signed under the Illinois Next Generation Biofuel Production Program.

During the current examination period, the Department did not enter into any grant agreements under the Illinois Next Generation Biofuel Production Program. The three grants in prior years were completed during Fiscal Years 2015 and 2016. (Finding Code No. 2014-011)

39 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES

SUMMARY

Supplementary Information for State Compliance Purposes presented in this section of the report includes the following:

 Fiscal Schedules and Analysis Schedule of Appropriations, Expenditures and Lapsed Balances – Fiscal Year 2016 Schedule of Appropriations, Expenditures and Lapsed Balances – Fiscal Year 2015 Comparative Schedule of Net Appropriations, Expenditures, Reappropriated and Lapsed Balances Comparative Schedule of Net Appropriations, Expenditures, Reappropriated and Lapsed Balances By Detail Object Code Comparative Schedule of Net Appropriations, Expenditures, Reappropriated and Lapsed Balances By Fund Schedule of Changes in State Property Comparative Schedule of Cash Receipts Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State Comptroller Fiscal Year 2016 Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State Comptroller Fiscal Year 2015 Analysis of Significant Variations in Expenditures Analysis of Significant Variations in Receipts Analysis of Significant Lapse Period Spending Analysis of Accounts Receivable

 Analysis of Operations Agency Functions and Planning Program (Not Examined) Budget Impasse Disclosures (Not Examined) Alternative Financing in Lieu of Appropriations and Programs to Address Untimely Payments to Vendors (Not Examined) Interest Costs on Fiscal Year 2016 Invoices (Not Examined) Average Number of Employees (Not Examined) Grant Management Projects (Not Examined) Memorandums of Understanding (Not Examined) Service Efforts and Accomplishments (Not Examined) Schedule of Indirect Cost Reimbursements and Administrative Costs (Not Examined)

40 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2016

The accountant’s report that covers the Supplementary Information for State Compliance Purposes presented in the Compliance Report Section states the accountants have applied certain limited procedures as prescribed by the Audit Guide as adopted by the Auditor General to the June 30, 2016 and June 30, 2015 accompanying supplementary information in Schedules 1 through 13. However, the accountants do not express an opinion on the supplementary information. The accountant’s report also states that they have not applied procedures to the Analysis of Operations Section, and accordingly, they do not express an opinion or provide any assurance on it.

41 Schedule 1

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES Expenditure Authority for Fiscal Year 2016 Fourteen Months Ended August 31, 2016

Lapse Period Expenditure Expenditures Expenditures Authority Through July 1, 2016 to Total Balances P.A. 99-0409; 99-0491; 99-0524 and Court-Ordered Expenditures (Net of Transfers) June 30, 2016 August 31, 2016 Expenditures Lapsed

APPROPRIATED FUNDS

General Revenue Fund - 0001 $ - $8,009,699 $326,041$ 8,335,740 $ - Economic Research and Information Fund - 0023 230,000 - - - 230,000 Solid Waste Management Fund - 0078 600,000 539,206 60,794 600,000 - Small Business Environmental Assistance Fund - 0387 500,000 89,313 310,673 399,986 100,014 State Small Business Credit Initiative Fund - 0506 40,000,000 11,544,536 1,362,436 12,906,972 27,093,028 Energy Efficiency Portfolio Standards Fund - 0531 125,000,000 2,997,192 19,685,562 22,682,754 102,317,246 Supplemental Low Income Energy Assistance Fund - 0550 165,000,000 58,242,066 3,654,597 61,896,663 103,103,337 Workforce, Technology, and Economic Development Fund - 0552 2,000,000 - 1,476,393 1,476,393 523,607 International Tourism Fund - 0621 8,000,000 3,278,870 2,122,047 5,400,917 2,599,083 Commerce and Community Affairs Assistance Fund - 0636 16,750,000 3,980,443 359,127 4,339,570 12,410,430 Historic Property Administrative Fund - 0659 350,000 59,727 - 59,727 290,273 Energy Administration Fund - 0737 25,000,000 9,177,961 2,542,170 11,720,131 13,279,869 Tourism Promotion Fund - 0763 59,117,700 6,777,682 12,678,095 19,455,777 39,661,923 Intermodal Facilities Promotion Fund - 0780 3,000,000 - - - 3,000,000 DCEO Energy Projects Fund - 0820 3,000,000 202,118 2,073,665 2,275,783 724,217 Federal Energy Fund - 0859 3,000,000 585,799 773,970 1,359,769 1,640,231 Low Income Home Energy Assistance Block Grant Fund - 0870 330,000,000 112,109,459 5,840,174 117,949,633 212,050,367 Community Services Block Grant Fund - 0871 60,000,000 27,780,967 3,914,172 31,695,139 28,304,861 Community Development/Small Cities Block Grant Fund - 0875 260,000,000 31,744,043 2,027,585 33,771,628 226,228,372 Intra-Agency Services Fund - 0883 19,539,400 8,566,890 (418,478) 8,148,412 11,390,988 Federal Workforce Training Fund - 0913 275,000,000 129,812,291 19,077,827 148,890,118 126,109,882 Coal Technology Development Assistance Fund - 0925 500,000 474,191 16,592 490,783 9,217

42 Schedule 1

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES Expenditure Authority for Fiscal Year 2016 Fourteen Months Ended August 31, 2016

Lapse Period Expenditure Expenditures Expenditures Authority Through July 1, 2016 to Total Balances P.A. 99-0409; 99-0491; 99-0524 and Court-Ordered Expenditures (Net of Transfers) June 30, 2016 August 31, 2016 Expenditures Lapsed

APPROPRIATED FUNDS

Local Tourism Fund - 0969 15,913,000 15,604,999 - 15,604,999 308,001 Build Illinois Bond Fund - 0971 2,000,000 1,857,913 - 1,857,913 142,087 Illinois Capital Revolving Loan Fund - 0973 10,500,000 929,822 67,664 997,486 9,502,514 Illinois Equity Fund - 0974 1,000,000 - - - 1,000,000 Large Business Attraction Fund - 0975 1,500,000 - - - 1,500,000 International and Promotional Fund - 0984 500,000 - - - 500,000 Public Infrastructure Construction Loan Revolving Fund - 0993 6,000,000 - - - 6,000,000

TOTAL APPROPRIATED FUNDS $ 434,365,187 $ 77,951,106 $ 512,316,293

NON-APPROPRIATED FUNDS

DCEO Projects Fund - 0419 $ 196,941 $ - $ 196,941

TOTAL NON-APPROPRIATED FUNDS $ 196,941 $ - $ 196,941

GRAND TOTAL ALL FUNDS $ 434,562,128 $ 77,951,106 $ 512,513,234

Note 1: Expenditure authority, appropriations, expenditures, and lapsed balances were obtained from the State Comptroller records as of September 30, 2016, and have been reconciled to the Department records. Note 2: Expenditure amounts are vouchers approved for payment by the Department and submitted to the State Comptroller for payment to the vendor. Note 3: The Circuit Court of St. Clair County in AFSCME Council 31 v. Munger (15 CH 475) ordered the State Comptroller, in the absence of enacted annual appropriations, to "draw and issue warrants accomplishing payment of wages [for all State employees] at their normal rates of pay." As the Department never received enacted personal services appropriations for Fund 001, the Department was able to submit vouchers to pay its employees in full without a maximum expenditure limit for personal service costs during Fiscal Year 2016.

43 Schedule 1

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES Expenditure Authority for Fiscal Year 2016 Fourteen Months Ended August 31, 2016

Note 4: During Fiscal Year 2016, the Department operated without enacted appropriations until Public Act 99-0409, 99-0491, and Public Act 99-0524 were signed into law on August 20, 2015, December 7, 2015, and June 30, 2016, respectively. During the impasse, the Circuit Court of St. Clair County in AFSCME Council 31 v. Munger (15 CH 475) ordered the State Comptroller, in the absence of enacted annual appropriations, to “draw and issue warrants accomplishing payment of wages [for all State employees] at their normal rates of pay." As such, the Department's court-ordered payroll payments were merged into the enacted appropriation for Fund 078, 387, 506, 531, 550, 636, 659, 737, 763, 859, 870, 871, 875, 883, 913, 925, 971, and 973. Further, the Department incurred non-payroll obligations within Funds 078, 387, 506, 531, 550, 552, 621, 636, 737, 763, 820, 859, 870, 871, 875, 883, 913, 925, 969, and 973, which the Department was unable to pay until the passage of Public Act 99-0409, 99-0491, and Public Act 99-0524. Note 5: Public Act 99-0524 authorizes the Department to pay Fiscal Year 2016 costs using its Fiscal Year 2017 appropriations for non-payroll expenditures. The Analysis of Operations section of this report at page 86 indicated the Department did not have any outstanding invoices from Fiscal Year 2016 unpaid after the closure of the Fiscal Year 2016 Lapse Period on August 31, 2016. Therefore, the Department did not use its Fiscal Year 2017 appropriations to pay its Fiscal Year 2016 costs.

44 Schedule 2

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES Appropriations for Fiscal Year 2015 Fourteen Months Ended August 31, 2015

Lapse Period Expenditures Expenditures Appropriations Through July 1, 2015 to Total Balances P.A. 98-0679; 98-0675; 98-0681; 99-0001 (Net of Transfers) June 30, 2015 August 31, 2015 Expenditures Lapsed

APPROPRIATED FUNDS

General Revenue Fund - 0001 $45,586,100 $19,997,336 $1,984,133$ 21,981,469 $ 23,604,631 Economic Research and Information Fund - 0023 230,000 10,822 3,247 14,069 215,931 Agricultural Premium Fund - 0045 160,000 - - - 160,000 Solid Waste Management Fund - 0078 7,000,000 2,053,186 41,983 2,095,169 4,904,831 Capital Development Fund - 0141 87,921,007 22,415,551 3,078,782 25,494,333 62,426,674 Riverfront Development Fund - 0253 3,000,000 - - - 3,000,000 South Suburban Brownsfield Redevelopment Fund - 0320 3,000,000 - - - 3,000,000 South Suburban Increment Fund - 0321 3,000,000 - - - 3,000,000 Small Business Environmental Assistance Fund - 0387 500,000 413,812 35,094 448,906 51,094 Alternate Fuels Fund - 0422 1,000,000 139,808 - 139,808 860,192 State Small Business Credit Initiative Fund - 0506 58,000,000 10,373,705 11,008 10,384,713 47,615,287 Energy Efficiency Portfolio Standards Fund - 0531 125,000,000 49,958,658 11,911,525 61,870,183 63,129,817 Supplemental Low Income Energy Assistance Fund - 0550 165,000,000 99,519,707 12,898,976 112,418,683 52,581,317 Workforce, Technology, and Economic Development Fund - 0552 2,000,000 575,959 12,700 588,659 1,411,341 Good Samaritan Energy Trust Fund - 0555 500,000 - - - 500,000 Renewable Energy Resources Trust Fund - 0564 8,000,000 2,554,627 248,722 2,803,349 5,196,651 Energy Efficiency Trust Fund - 0571 9,000,000 203,587 46,246 249,833 8,750,167 Port Development Revolving Loan Fund - 0603 3,000,000 - - - 3,000,000 Fund for Illinois' Future - 0611 13,295,450 - - - 13,295,450 International Tourism Fund - 0621 8,000,000 3,687,964 591,181 4,279,145 3,720,855 Commerce and Community Affairs Assistance Fund - 0636 16,750,000 3,722,634 828,438 4,551,072 12,198,928 Coal Development Fund - 0653 71,207,325 7,222,578 - 7,222,578 63,984,747 Historic Property Administrative Fund - 0659 150,000 43,759 - 43,759 106,241

45 Schedule 2

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES Appropriations for Fiscal Year 2015 Fourteen Months Ended August 31, 2015

Lapse Period Expenditures Expenditures Appropriations Through July 1, 2015 to Total Balances P.A. 98-0679; 98-0675; 98-0681; 99-0001 (Net of Transfers) June 30, 2015 August 31, 2015 Expenditures Lapsed

APPROPRIATED FUNDS

FY09 Budget Relief Fund - 0678 2,000,000 149,617 - 149,617 1,850,383 Energy Administration Fund - 0737 30,000,000 11,161,739 3,196,016 14,357,755 15,642,245 Tourism Promotion Fund - 0763 57,118,200 45,300,958 4,453,666 49,754,624 7,363,576 Digital Divide Elimination Fund - 0770 5,000,000 3,867,575 (404,284) 3,463,291 1,536,709 Intermodal Facilities Promotion Fund - 0780 3,000,000 74,226 - 74,226 2,925,774 DCEO Energy Projects Fund - 0820 3,000,000 201,346 - 201,346 2,798,654 Federal Energy Fund - 0859 6,000,000 2,120,216 535,543 2,655,759 3,344,241 Low Income Home Energy Assistance Block Grant Fund - 0870 330,000,000 177,970,832 9,658,311 187,629,143 142,370,857 Community Services Block Grant Fund - 0871 65,000,000 26,071,403 4,302,236 30,373,639 34,626,361 Community Development/Small Cities Block Grant Fund - 0875 450,000,000 34,618,545 7,913,573 42,532,118 407,467,882 Intra-Agency Services Fund - 0883 19,539,400 9,966,822 352,415 10,319,237 9,220,163 Federal Workforce Training Fund - 0913 275,000,000 125,322,531 18,233,460 143,555,991 131,444,009 Coal Technology Development Assistance Fund - 0925 20,000,000 13,061,415 36,664 13,098,079 6,901,921 Local Tourism Fund - 0969 15,485,200 15,177,200 - 15,177,200 308,000 Build Illinois Bond Fund - 0971 1,034,299,947 201,338,708 18,335,867 219,674,575 814,625,372 Illinois Capital Revolving Loan Fund - 0973 10,500,000 984,317 56,234 1,040,551 9,459,449 Illinois Equity Fund - 0974 1,000,000 161,536 - 161,536 838,464 Large Business Attraction Fund - 0975 1,500,000 - - - 1,500,000 International and Promotional Fund - 0984 500,000 7,671 - 7,671 492,329 Public Infrastructure Construction Loan Revolving Fund - 0993 12,000,000 702,674 - 702,674 11,297,326

TOTAL APPROPRIATED FUNDS $ 2,972,242,629 $ 891,153,024 $ 98,361,736 $ 989,514,760 $ 1,982,727,869

46 Schedule 2

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES Appropriations for Fiscal Year 2015 Fourteen Months Ended August 31, 2015

Lapse Period Expenditures Expenditures Appropriations Through July 1, 2015 to Total Balances P.A. 98-0679; 98-0675; 98-0681; 99-0001 (Net of Transfers) June 30, 2015 August 31, 2015 Expenditures Lapsed

NON-APPROPRIATED FUNDS

DCEO Projects Fund - 0419$ 5,745,059 $ - $ 5,745,059

TOTAL NON-APPROPRIATED FUNDS $ 5,745,059 $ - $ 5,745,059

GRAND TOTAL ALL FUNDS $ 896,898,083 $ 98,361,736 $ 995,259,819

Note: The data was taken from the records from the State Comptroller. Expenditure amounts are vouchers approved for payment by the Department and submitted to the State Comptrolle for payment to the vendor.

47 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

General Revenue Fund - 0001 Appropriations (Net of Transfers)$ - $ 45,586,100 $ 44,056,300

Expenditures Personal Services 7,763,766 8,075,007 8,556,737 State Contribution to Social Security / Medicare 571,974 595,032 631,214 Employer Contributions to Group Insurance 2,219 - Contractual Services - 1,778,201 2,278,792 Travel - 67,224 117,238 Commodities - 796 4,303 Equipment - 4,280 26,235 Telecommunications - 99,637 220,212 Interest - Prompt Payment Act - 199 90 Awards and Grants - 11,358,874 31,817,499 Permanent Improvements - - 3,463 Total Expenditures 8,335,740 21,981,469 43,655,783

Lapsed Balances - 23,604,631 400,517

Economic Research and Information Fund - 0023 Appropriations (Net of Transfers)$ 230,000 $ 230,000 $ 230,000

Contractual Services - 10,000 4,000 Travel - 4,069 - Total Expenditures - 14,069 4,000

Lapsed Balances $ 230,000 $ 215,931 $ 226,000

Agricultural Premium Fund - 0045 Appropriations (Net of Transfers)$ - $ 160,000 $ 160,000

Awards and Grants - - 160,000 Total Expenditures - - 160,000

Lapsed Balances $ - $ 160,000 $ -

Solid Waste Management Fund - 0078 Appropriations (Net of Transfers)$ 600,000 $ 7,000,000 $ 7,000,000

Personal Services 322,917 502,930 566,476 State Contributions to State Employees' Retirement System 147,612 213,407 228,801 State Contribution to Social Security / Medicare 24,091 37,037 41,715 Employer Contributions to Group Insurance 52,240 103,944 122,039 Contractual Services - 600 75 Travel - 1,121 2,124 Equipment - 1,606 - Telecommunications 1,967 2,202 5,507 Awards and Grants 51,173 1,232,322 3,407,786 Total Expenditures 600,000 2,095,169 4,374,523

Lapsed Balances $ - $ 4,904,831 $ 2,625,477

48 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

Capital Development Fund - 0141 Appropriations (Net of Transfers)$ - $ 87,921,007 $ 88,205,903

Awards and Grants - 25,494,333 4,284,899 Total Expenditures - 25,494,333 4,284,899

Reappropriations - - 83,921,007

Lapsed Balances $ - $ 62,426,674 $ (3)

Riverfront Development Fund - 0253 Appropriations (Net of Transfers)$ - $ 3,000,000 $ -

Awards and Grants - - - Total Expenditures - - -

Lapsed Balances $ - $ 3,000,000 $ -

South Suburban Brownsfield Redevelopment Fund - 0320 Appropriations (Net of Transfers)$ - $ 3,000,000 $ -

Awards and Grants - - - Total Expenditures - - -

Lapsed Balances $ - $ 3,000,000 $ -

South Suburban Increment Fund - 0321 Appropriations (Net of Transfers)$ - $ 3,000,000 $ -

Awards and Grants - - - Total Expenditures - - -

Lapsed Balances $ - $ 3,000,000 $ -

Small Business Environmental Assistance Fund - 0387 Appropriations (Net of Transfers)$ 500,000 $ 500,000 $ 425,000

Personal Services 164,984 159,468 201,068 State Contributions to State Employees' Retirement System 75,277 67,555 81,080 State Contribution to Social Security / Medicare 11,755 11,393 14,495 Employer Contributions to Group Insurance 57,720 50,870 61,583 Contractual Services 63,274 20,953 1,086 Travel 248 2,137 2,617 Telecommunications 2,122 2,018 2,714 Refunds 24,606 134,512 33,385 Total Expenditures 399,986 448,906 398,028

Lapsed Balances $ 100,014 $ 51,094 $ 26,972

49 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

Alternate Fuels Fund - 0422 Appropriations (Net of Transfers)$ - $ 1,000,000 $ 1,000,000

Travel - 111 239 Awards and Grants - 139,697 324,000 Total Expenditures - 139,808 324,239

Lapsed Balances $ - $ 860,192 $ 675,761

State Small Business Credit Initiative Fund - 0506 Appropriations (Net of Transfers)$ 40,000,000 $ 58,000,000 $ 68,000,000

Personal Services 159,678 187,585 304,266 State Contributions to State Employees' Retirement System 57,170 35,399 59,406 State Contribution to Social Security / Medicare 12,087 14,246 22,981 Employer Contributions to Group Insurance 23,891 14,195 75,521 Contractual Services 11,472 108,900 14,782 Travel 2,659 954 3,362 Purchase of Investments 12,640,015 10,023,225 17,723,799 Telecommunications - 209 - Refunds - - 2,828 Total Expenditures 12,906,972 10,384,713 18,206,945

Lapsed Balances $ 27,093,028 $ 47,615,287 $ 49,793,055

Energy Efficiency Portfolio Fund - 0531 Appropriations (Net of Transfers)$ 125,000,000 $ 125,000,000 $ 125,000,000

Personal Services 1,746,392 1,562,348 1,364,837 State Contributions to State Employees' Retirement System 798,035 662,496 550,888 State Contribution to Social Security / Medicare 128,589 114,219 99,632 Employer Contributions to Group Insurance 453,343 380,459 365,643 Contractual Services 1,454,532 2,497,689 3,071,162 Travel 3,181 14,971 20,880 Equipment - 280 - Telecommunications 16,007 18,627 7,021 Interest - Prompt Payment Act 40,871 - - Transfers 4,497,223 4,500,000 5,500,000 Awards and Grants 13,544,581 52,119,094 56,843,174 Total Expenditures 22,682,754 61,870,183 67,823,237

Lapsed Balances $ 102,317,246 $ 63,129,817 $ 57,176,763

50 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

Supplemental Low Income Energy Assistance Fund - 0550

Appropriations (Net of Transfers)$ 165,000,000 $ 165,000,000 $ 150,000,000 Personal Services 263,108 920,687 726,317 State Contributions to State Employees' Retirement System 120,234 391,183 293,723 State Contribution to Social Security / Medicare 19,517 68,441 53,920 Employer Contributions to Group Insurance 59,677 178,212 178,183 Contractual Services 401,946 1,247,068 686,284 Travel - 215 2,715 Commodities - 171 - Telecommunications 3,740 6,996 7,030 Awards and Grants 61,028,441 109,605,710 126,355,964 Total Expenditures 61,896,663 112,418,683 128,304,136

Lapsed Balances $ 103,103,337 $ 52,581,317 $ 21,695,864

Workforce, Technology, and Development Fund - 0552 Appropriations (Net of Transfers)$ 2,000,000 $ 2,000,000 $ 1,000,000

Contractual Services - 513,548 - Awards and Grants 1,476,393 75,111 112,889 Total Expenditures 1,476,393 588,659 112,889

Lapsed Balances $ 523,607 $ 1,411,341 $ 887,111

Good Samaritan Energy Trust Fund - 0555 Appropriations (Net of Transfers)$ - $ 500,000 $ 500,000

Total Expenditures - - -

Lapsed Balances $ - $ 500,000 $ 500,000

Renewable Energy Resources Trust Fund - 0564

Appropriations (Net of Transfers)$ - $ 8,000,000 $ 12,330,000 Personal Services - 190,562 197,338 State Contributions to State Employees' Retirement System - 80,724 79,620 State Contribution to Social Security / Medicare - 14,218 14,687 Employer Contributions to Group Insurance - 33,474 39,202 Travel - - 838 Awards and Grants - 2,484,371 7,455,736 Total Expenditures - 2,803,349 7,787,421

Lapsed Balances $ - $ 5,196,651 $ 4,542,579

51 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

Energy Efficiency Trust Fund - 0571 Appropriations (Net of Transfers)$ - $ 9,000,000 $ 6,000,000

Personal Services - - 55,764 State Contributions to State Employees' Retirement System - - 22,608 State Contribution to Social Security / Medicare - - 4,184 Employer Contributions to Group Insurance - - 24,578 Contractual Services - 20,700 11,000 Awards and Grants - 182,868 1,577,781 Refunds - 46,265 - Total Expenditures - 249,833 1,695,915

Lapsed Balances $ - $ 8,750,167 $ 4,304,085

Port Development Revolving Loan Fund - 0603 Appropriations (Net of Transfers)$ - $ 3,000,000 $ 3,000,000

Total Expenditures - - -

Reappropriations - - 3,000,000

Lapsed Balances $ - $ 3,000,000 $ -

Fund for Illinois' Future - 0611 Appropriations (Net of Transfers)$ - $ 13,295,450 $ 13,295,450

Awards and Grants - - - Total Expenditures - - -

Reappropriations - - 13,295,450

Lapsed Balances $ - $ 13,295,450 $ -

International Tourism Fund - 0621

Appropriations (Net of Transfers)$ 8,000,000 $ 8,000,000 $ 10,000,000 Contractual Services 4,353,413 2,324,467 2,964,938 Travel 42,816 7,976 125,494 Commodities - 4,479 882 Printing 226 - - Equipment 2,592 - 14,228 Telecommunications - - 6,920 Interest - Prompt Payment Act 1,871 - - Awards and Grants 999,999 1,942,223 2,670,517 Total Expenditures 5,400,917 4,279,145 5,782,979

Lapsed Balances $ 2,599,083 $ 3,720,855 $ 4,217,021

52 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

Commerce & Community Affairs Assistance Fund - 0636 Appropriations (Net of Transfers)$ 16,750,000 $ 16,750,000 $ 18,750,000

Personal Services 704,057 683,608 743,044 State Contributions to State Employees' Retirement System 308,750 281,871 263,177 State Contribution to Social Security / Medicare 51,796 50,107 54,849 Employer Contributions to Group Insurance 173,777 158,249 169,770 Contractual Services 317,460 203,826 529,795 Travel 7,191 12,237 28,513 Commodities 1,251 - - Printing 1,969 - - Equipment - - 428 Telecommunications 8,025 8,755 9,477 Awards and Grants 2,765,294 3,152,419 3,328,888 Refunds - - 118,319 Total Expenditures 4,339,570 4,551,072 5,246,260

Lapsed Balances $ 12,410,430 $ 12,198,928 $ 13,503,740

Coal Development Fund - 0653 Appropriations (Net of Transfers)$ - $ 71,207,325 $ 73,849,807

Awards and Grants - 7,222,578 2,377,045 Total Expenditures - 7,222,578 2,377,045

Reappropriations - - 71,207,325

Lapsed Balances $ - $ 63,984,747 $ 265,437

Historic Property Administrative Fund - 0659 Appropriations (Net of Transfers)$ 350,000 $ 150,000 $ 225,000

Personal Services 33,541 24,270 - State Contributions to State Employees' Retirement System 15,304 10,276 - State Contribution to Social Security / Medicare 2,465 1,804 - Employer Contributions to Group Insurance 8,417 7,409 - Total Expenditures 59,727 43,759 -

Lapsed Balances $ 290,273 $ 106,241 $ 225,000

FY09 Budget Relief Fund - 0678 Appropriations (Net of Transfers)$ - $ 2,000,000 $ 14,000,000

Personal Services - - 42,757 State Contributions to State Employees' Retirement System - - 17,238 State Contribution to Social Security / Medicare - - 3,245 Employer Contributions to Group Insurance - - 2,185 Travel - - 2,138 Telecommunications - - 10 Awards and Grants - 149,617 13,901,052 Total Expenditures - 149,617 13,968,625

Lapsed Balances $ - $ 1,850,383 $ 31,375

53 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

Energy Administration Fund - 0737 Appropriations (Net of Transfers)$ 25,000,000 $ 30,000,000 $ 30,000,000

Personal Services 351,196 341,429 585,586 State Contributions to State Employees' Retirement System 160,720 145,013 236,540 State Contribution to Social Security / Medicare 25,647 24,898 42,749 Employer Contributions to Group Insurance 114,471 104,861 178,474 Contractual Services 6,445 1,200 2,825 Travel 420 - 16,033 Telecommunications 1,678 2,272 2,427 Awards and Grants 11,059,554 13,718,102 10,334,412 Refunds - 19,980 100 Total Expenditures 11,720,131 14,357,755 11,399,146

Lapsed Balances $ 13,279,869 $ 15,642,245 $ 18,600,854

Tourism Promotion Fund - 0763 Appropriations (Net of Transfers)$ 59,117,700 $ 57,118,200 $ 44,224,300

Personal Services 3,851,086 3,594,721 3,508,044 State Contributions to State Employees' Retirement System 1,753,315 1,500,017 1,416,223 State Contribution to Social Security / Medicare 282,333 263,723 256,726 Employer Contributions to Group Insurance 958,729 777,213 847,261 Contractual Services 10,988,025 35,009,583 28,529,855 Travel 84,702 148,068 85,034 Commodities 4,241 16,558 40,635 Printing 165,027 279,542 267,846 Equipment 850 18,785 24,139 Telecommunications 307,050 296,272 313,470 Operation of Automotive Equipment 11,944 749 1,386 Interest - Prompt Payment Act 179,509 22,230 599 Transfers - 1,500,000 - Awards and Grants 868,966 6,327,163 6,735,409 Total Expenditures 19,455,777 49,754,624 42,026,627

Lapsed Balances $ 39,661,923 $ 7,363,576 $ 2,197,673

Digital Divide Elimination Fund - 0770 Appropriations (Net of Transfers)$ - $ 5,000,000 $ 5,000,000

Awards and Grants - 3,463,291 - Total Expenditures - 3,463,291 -

Lapsed Balances $ - $ 1,536,709 $ 5,000,000

Intermodal Facilities Promotion Fund - 0780 Appropriations (Net of Transfers)$ 3,000,000 $ 3,000,000 $ 3,000,000

Awards and Grants - 74,226 261,764 Total Expenditures - 74,226 261,764

Lapsed Balances $ 3,000,000 $ 2,925,774 $ 2,738,236

54 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

DCEO Energy Projects Fund - 0820 Appropriations (Net of Transfers)$ 3,000,000 $ 3,000,000 $ 3,000,000

Contractual Services 275 - - Travel 3,221 34 - Awards and Grants 2,272,287 201,312 350,447 Total Expenditures 2,275,783 201,346 350,447

Lapsed Balances $ 724,217 $ 2,798,654 $ 2,649,553

Federal Moderate Rehabilitation Housing Fund - 0851 Appropriations (Net of Transfers)$ - $ - $ 1,500,000

Personal Services - - 11,003 State Contributions to State Employees' Retirement System - - 4,438 State Contribution to Social Security / Medicare - - 809 Employer Contributions to Group Insurance - - 2,698 Contractual Services - - 8,871 Travel - - 953 Telecommunications - - 315 Awards and Grants - - 261,994 Refunds - - 42,513 Total Expenditures - - 333,594

Lapsed Balances $ - $ - $ 1,166,406

Federal Energy Fund - 0859

Appropriations (Net of Transfers)$ 3,000,000 $ 6,000,000 $ 3,400,000

Personal Services 188,079 199,206 272,731 State Contributions to State Employees' Retirement System 85,812 84,390 110,044 State Contribution to Social Security / Medicare 13,726 14,756 19,976 Employer Contributions to Group Insurance 45,232 31,962 44,042 Contractual Services 18,505 13,695 14,495 Travel 682 6,180 5,751 Equipment - - 428 Telecommunications - - 10,785 Awards and Grants 1,007,733 2,305,570 1,684,732 Total Expenditures 1,359,769 2,655,759 2,162,984

Lapsed Balances $ 1,640,231 $ 3,344,241 $ 1,237,016

55 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

Low Income Home Energy Assistance Block Grant Fund - 0870 Appropriations (Net of Transfers)$ 330,000,000 $ 330,000,000 $ 330,000,000

Personal Services 1,436,767 1,283,510 1,207,569 State Contributions to State Employees' Retirement System 656,474 544,364 487,367 State Contribution to Social Security / Medicare 104,852 93,851 87,996 Employer Contributions to Group Insurance 431,987 357,031 359,981 Contractual Services 1,146,228 1,125,062 1,069,991 Travel 70,700 53,421 54,967 Commodities - - 2,211 Equipment - 6,132 856 Telecommunications 17,813 19,889 19,859 Awards and Grants 113,795,371 183,981,977 210,317,426 Refunds 289,441 163,906 366,899 Total Expenditures 117,949,633 187,629,143 213,975,122

Lapsed Balances $ 212,050,367 $ 142,370,857 $ 116,024,878

Community Services Block Grant Fund - 0871 Appropriations (Net of Transfers)$ 60,000,000 $ 65,000,000 $ 65,000,000

Personal Services 246,062 491,201 626,995 State Contributions to State Employees' Retirement System 112,358 209,333 254,973 State Contribution to Social Security / Medicare 18,210 36,266 46,237 Employer Contributions to Group Insurance 65,422 116,518 158,454 Contractual Services 38,794 17,681 18,449 Travel 10,282 15,627 21,393 Commodities 369 - - Equipment - - 856 Telecommunications 4,115 4,715 4,467 Awards and Grants 31,080,156 29,478,162 27,057,956 Refunds 119,371 4,136 43,058 Total Expenditures 31,695,139 30,373,639 28,232,838

Lapsed Balances $ 28,304,861 $ 34,626,361 $ 36,767,162

Community Development/Small Cities Block Grant Fund - 0875 Appropriations (Net of Transfers)$ 260,000,000 $ 450,000,000 $ 550,000,000

Personal Services 386,131 329,299 395,016 State Contributions to State Employees' Retirement System 176,302 139,610 159,445 State Contribution to Social Security / Medicare 28,290 24,048 28,742 Employer Contributions to Group Insurance 109,268 77,852 114,113 Contractual Services 671,726 2,120,232 4,871,010 Travel 7,583 8,257 14,175 Equipment 1,628 966 1,343 Telecommunications 8,070 8,268 9,210 Awards and Grants 32,382,630 39,823,586 79,955,774 Total Expenditures 33,771,628 42,532,118 85,548,828

Lapsed Balances $ 226,228,372 $ 407,467,882 $ 464,451,172

56 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

Intra-Agency Services Fund - 0883 Appropriations (Net of Transfers)$ 19,539,400 $ 19,539,400 $ 19,539,400

Personal Services 2,594,637 4,829,342 4,380,173 State Contributions to State Employees' Retirement System 1,184,630 2,003,844 1,722,431 State Contribution to Social Security / Medicare 190,568 354,786 321,637 Employer Contributions to Group Insurance 646,473 1,062,253 1,042,448 Contractual Services 3,411,259 1,668,464 1,145,951 Travel 81,012 49,255 57,886 Commodities 10,931 15,253 16,088 Printing 4,345 358 639 Equipment - 8,198 5,285 Telecommunications 675 89,573 64,254 Operation of Automotive Equipment 20,908 45,797 69,386 Interest - Prompt Payment Act 2,974 - - Refunds - 192,114 - Total Expenditures 8,148,412 10,319,237 8,826,178

Lapsed Balances $ 11,390,988 $ 9,220,163 $ 10,713,222

Federal Workforce Training Fund - 0913 Appropriations (Net of Transfers)$ 275,000,000 $ 275,000,000 $ 281,000,000

Personal Services 4,522,554 4,506,179 4,510,228 State Contributions to State Employees' Retirement System 2,066,547 1,911,916 1,822,225 State Contribution to Social Security / Medicare 331,140 329,759 329,928 Employer Contributions to Group Insurance 1,167,022 1,049,696 1,126,960 Contractual Services 2,081,448 1,590,981 1,109,847 Travel 55,165 96,889 109,843 Commodities 547 - 598 Printing 333 - - Equipment - 4,870 2,291 Telecommunications 50,862 72,128 82,242 Awards and Grants 137,987,669 133,975,892 111,162,038 Refunds 626,831 17,681 22,957 Total Expenditures 148,890,118 143,555,991 120,279,157

Lapsed Balances $ 126,109,882 $ 131,444,009 $ 160,720,843

Coal Technology Development Assistance Fund - 0925 Appropriations (Net of Transfers)$ 500,000 $ 20,000,000 $ 20,000,000

Personal Services 285,715 780,780 870,926 State Contributions to State Employees' Retirement System 130,820 306,644 341,063 State Contribution to Social Security / Medicare 21,418 58,312 64,486 Employer Contributions to Group Insurance 51,385 119,103 170,189 Contractual Services - 50,882 97,688 Travel - 3,483 11,670 Commodities - 237 5,658 Equipment - - 1,416 Telecommunications 1,445 4,808 5,751 Awards and Grants - 11,773,830 17,541,863 Total Expenditures 490,783 13,098,079 19,110,710

Lapsed Balances $ 9,217 $ 6,901,921 $ 889,290

57 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

Local Tourism Fund - 0969 Appropriations (Net of Transfers)$ 15,913,000 $ 15,485,200 $ 15,279,600

Awards and Grants 15,604,999 15,177,200 14,971,600 Total Expenditures 15,604,999 15,177,200 14,971,600

Lapsed Balances $ 308,001 $ 308,000 $ 308,000

Build Illinois Bond Fund - 0971 Appropriations (Net of Transfers)$ 2,000,000 $ 1,034,299,947 $ 1,215,491,230

Personal Services 1,035,048 995,794 1,397,667 State Contributions to State Employees' Retirement System 472,727 422,448 564,075 State Contribution to Social Security / Medicare 75,562 72,950 101,752 Employer Contributions to Group Insurance 274,576 237,618 393,980 Contractual Services - - 13,726 Travel - - 2,134 Awards and Grants - 217,945,765 194,944,812 Total Expenditures 1,857,913 219,674,575 197,418,146

Reappropriations - - 983,038,103

Lapsed Balances $ 142,087 $ 814,625,372 $ 35,034,981

Illinois Capitol Revolving Loan Fund - 0973 Appropriations (Net of Transfers)$ 10,500,000 $ 10,500,000 $ 10,500,000

Personal Services 527,729 578,310 623,599 State Contributions to State Employees' Retirement System 240,882 245,192 251,859 State Contribution to Social Security / Medicare 38,162 41,865 45,458 Employer Contributions to Group Insurance 163,247 160,226 158,253 Contractual Services 23,854 10,395 29,067 Telecommunications 3,569 4,563 4,975 Interest - Prompt Payment Act 43 - - Awards and Grants - - 150,000 Total Expenditures 997,486 1,040,551 1,263,211

Lapsed Balances $ 9,502,514 $ 9,459,449 $ 9,236,789

Illinois Equity Fund - 0974 Appropriations (Net of Transfers)$ 1,000,000 $ 1,000,000 $ 1,000,000

Purchase of Investments $ - $ 161,536 $ 263,793 Total Expenditures - 161,536 263,793

Lapsed Balances $ 1,000,000 $ 838,464 $ 736,207

58 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064: 98-0642 APPROPRIATED FUND

Large Business Attraction Fund - 0975 Appropriations (Net of Transfers)$ 1,500,000 $ 1,500,000 $ 1,500,000

Total Expenditures - - -

Lapsed Balances $ 1,500,000 $ 1,500,000 $ 1,500,000

International and Promotional Fund - 0984

Appropriations (Net of Transfers)$ 500,000 $ 500,000 $ 500,000

Contractual Services - 7,671 9,599 Total Expenditures - 7,671 9,599

Lapsed Balances $ 500,000 $ 492,329 $ 490,401

Public Infrastructure Construction Loan Revolving Fund - 0993 Appropriations (Net of Transfers)$ 6,000,000 $ 12,000,000 $ 12,000,000

Awards and Grants - 702,674 819,769 Total Expenditures - 702,674 819,769

Lapsed Balances $ 6,000,000 $ 11,297,326 $ 11,180,231

TOTAL - ALL APPROPRIATED FUNDS Appropriations (Net of Transfers)$ - $ 2,972,242,629 $ 3,248,961,990 Total Expenditures 512,316,293 989,514,760 1,051,760,437 Reappropriations - - 1,154,461,885

Lapsed Balances $ - $ 1,982,727,869 $ 1,042,739,668

NON-APPROPRIATED FUNDS

DCEO Projects Fund - 0419 Awards and Grants$ - $ 5,745,059 $ - Refunds 196,941 - 834 Total Expenditures 196,941 5,745,059 834

GRAND TOTAL - ALL FUNDS $ 512,513,234 $ 995,259,819 $ 1,051,761,271

State Officers' Salaries 2016 2015 2014

Appropriation $ 263,500 $ 263,500 $ 263,500

Director$ 142,176 $ 140,085 $ 142,339 Assistant Director 121,029 66,364 121,029 $ 263,205 $ 206,449 $ 263,368

Lapsed Balances $ 295 $ 57,051 $ 132

59 Schedule 3

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES For the Fiscal Years Ended June 30, 2016, 2015, 2014

Note 1: Expenditure authority, appropriations, expenditures, and lapsed balances were obtained from the State Comptroller records as of September 30, 2016, and have been reconciled to the Department records. Note 2: Expenditure amounts are vouchers approved for payment by the Department and submitted to the State Comptroller for payment to the vendor. Note 3: The Circuit Court of St. Clair County in AFSCME Council 31 v. Munger (15 CH 475) ordered the State Comptroller, in the absence of enacted annual appropriations, to "draw and issue warrants accomplishing payment of wages [for all State employees] at their normal rates of pay." As the Department never received enacted personal services appropriations for Fund 001, the Department was able to submit vouchers to pay its employees in full without a maximum expenditure limit for personal service costs during Fiscal Year 2016. Note 4: During Fiscal Year 2016, the Department operated without enacted appropriations until Public Act 99-0409, 99-0491, and Public Act 99- 0524 were signed into law on August 20, 2015, December 7, 2015, and June 30, 2016, respectively. During the impasse, the Circuit Court of St. Clair County in AFSCME Council 31 v. Munger (15 CH 475) ordered the State Comptroller, in the absence of enacted annual appropriations, to “draw and issue warrants accomplishing payment of wages [for all State employees] at their normal rates of pay." As such, the Department's court-ordered payroll payments were merged into the enacted appropriation for Fund 078, 387, 506, 531, 550, 636, 659, 737, 763, 859, 870, 871, 875, 883, 913, 925, 971, and 973. Further, the Department incurred non-payroll obligations within Funds 078, 387, 506, 531, 550, 552, 621, 636, 737, 763, 820, 859, 870, 871, 875, 883, 913, 925, 969, and 973, which the Department was unable to pay until the passage of Public Act 99-0409, 99-0491, and Public Act 99-0524. Note 5: Public Act 99-0524 authorizes the Department to pay Fiscal Year 2016 costs using its Fiscal Year 2017 appropriations for non-payroll expenditures. The Analysis of Operations section of this report at page 86 indicated the Department did not have any outstanding invoices from Fiscal Year 2016 unpaid after the closure of the Fiscal Year 2016 Lapse Period on August 31, 2016. Therefore, the Department did not use its Fiscal Year 2017 appropriations to pay its Fiscal Year 2016 costs.

60 Schedule 4

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES BY DETAIL OBJECT CODE For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064; 98-0642 APPROPRIATED FUNDS

Appropriations (Net of Transfers)$ - $ 2,972,242,629 $ 3,248,961,990

Expenditures Personal Services 26,583,447 30,236,236 31,148,141 State Contributions to State Employees' Retirement System 8,562,969 9,255,682 8,967,224 State Contribution to Social Security / Medicare 1,952,182 2,221,711 2,287,419 Employer Contributions to Group Insurance 4,856,877 5,023,364 5,635,557 Contractual Services 24,988,656 50,341,798 46,483,290 Travel 369,862 492,229 685,997 Purchase of Investments 12,640,015 10,184,761 17,987,592 Printing 171,900 279,900 268,485 Commodities 17,339 37,494 70,377 Equipment 5,070 45,117 77,505 Telecommunications 427,138 640,932 776,645 Operation of Automotive Equipment 32,852 46,546 70,772 Interest - Prompt Payment Act 225,268 22,429 689 Transfers 4,497,223 6,000,000 5,500,000 Awards and Grants 425,925,246 874,107,967 931,167,223 Permanent Improvements - - 3,463 Refunds 1,060,249 578,594 630,058

Total Expenditures 512,316,293 989,514,760 1,051,760,437

Reappropriations - - 1,154,461,885

Lapsed Balances$ - $ 1,982,727,869 $ 1,042,739,668

NON-APPROPRIATED FUNDS

Expenditures Contractual Services$ - $ - $ - Awards and Grants - 5,745,059 - Refunds 196,941 - 834 $ 196,941 $ 5,745,059 $ 834

GRAND TOTAL - ALL FUNDS $ 512,513,234 $ 995,259,819 $ 1,051,761,271

Note 1: Expenditure authority, appropriations, expenditures, and lapsed balances were obtained from the State Comptroller records as of September 30, 2016, and have been reconciled to the Department records. Note 2: Expenditure amounts are vouchers approved for payment by the Department and submitted to the State Comptroller for payment to the vendor.

61 Schedule 4

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES BY DETAIL OBJECT CODE For the Fiscal Years Ended June 30, 2016, 2015, 2014

Note 3: The Circuit Court of St. Clair County in AFSCME Council 31 v. Munger (15 CH 475) ordered the State Comptroller, in the absence of enacted annual appropriations, to "draw and issue warrants accomplishing payment of wages [for all State employees] at their normal rates of pay." As the Department never received enacted personal services appropriations for Fund 001, the Department was able to submit vouchers to pay its employees in full without a maximum expenditure limit for personal service costs during Fiscal Year 2016. Note 4: During Fiscal Year 2016, the Department operated without enacted appropriations until Public Act 99-0409, 99-0491, and Public Act 99-0524 were signed into law on August 20, 2015, December 7, 2015, and June 30, 2016, respectively. During the impasse, the Circuit Court of St. Clair County in AFSCME Council 31 v. Munger (15 CH 475) ordered the State Comptroller, in the absence of enacted annual appropriations, to “draw and issue warrants accomplishing payment of wages [for all State employees] at their normal rates of pay." As such, the Department's court-ordered payroll payments were merged into the enacted appropriation for Fund 078, 387, 506, 531, 550, 636, 659, 737, 763, 859, 870, 871, 875, 883, 913, 925, 971, and 973. Further, the Department incurred non-payroll obligations within Funds 078, 387, 506, 531, 550, 552, 621, 636, 737, 763, 820, 859, 870, 871, 875, 883, 913, 925, 969, and 973, which the Department was unable to pay until the passage of Public Act 99-0409, 99-0491, and Public Act 99-0524. Note 5: Public Act 99-0524 authorizes the Department to pay Fiscal Year 2016 costs using its Fiscal Year 2017 appropriations for non-payroll expenditures. The Analysis of Operations section of this report at page 86 indicated the Department did not have any outstanding invoices from Fiscal Year 2016 unpaid after the closure of the Fiscal Year 2016 Lapse Period on August 31, 2016. Therefore, the Department did not use its Fiscal Year 2017 appropriations to pay its Fiscal Year 2016 costs.

62 Schedule 5

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES BY FUND For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064; 98-0642 APPROPRIATED FUNDS

Appropriations (Net of Transfers)$ - $ 2,972,242,629 $ 3,248,961,990

Expenditures General Revenue Fund - 0001 8,335,740 21,981,469 43,655,783 Economic Research and Information Fund - 0023 - 14,069 4,000 Agricultural Premium Fund - 0045 - - 160,000 Solid Waste Management Fund - 0078 600,000 2,095,169 4,374,523 Capital Development Fund - 0141 - 25,494,333 4,284,899 Small Business Environmental Assistance Fund - 0387 399,986 448,906 398,028 Alternate Fuels Fund - 0422 - 139,808 324,239 Small Business Credit Initiative Fund - 0506 12,906,972 10,384,713 18,206,945 Energy Efficiency Portfolio Standards Fund - 0531 22,682,754 61,870,183 67,823,237 Supplemental Low Income Energy Assistance Fund - 0550 61,896,663 112,418,683 128,304,136 Workforce, Technology, and Economic Development Fund - 0552 1,476,393 588,659 112,889 Renewable Energy Resources Trust Fund - 0564 - 2,803,349 7,787,421 Energy Efficiency Trust Fund - 0571 - 249,833 1,695,915 International Tourism Fund - 0621 5,400,917 4,279,145 5,782,979 Commerce and Community Affairs Assistance Fund - 0636 4,339,570 4,551,072 5,246,260 Coal Development Fund - 0653 - 7,222,578 2,377,045 Historic Property Administrative Fund - 0659 59,727 43,759 - FY09 Budget Relief Fund - 0678 - 149,617 13,968,625 Energy Administration Fund - 0737 11,720,131 14,357,755 11,399,146 Tourism Promotion Fund - 0763 19,455,777 49,754,624 42,026,627 Digital Divide Elimination Fund - 0770 - 3,463,291 - Intermodal Facilities Promotion Fund - 0780 - 74,226 261,764 DCEO Energy Projects Fund - 0820 2,275,783 201,346 350,447 Federal Moderate Rehabilitation Housing Fund - 0851 - - 333,594 Federal Energy Fund - 0859 1,359,769 2,655,759 2,162,984 Low Income Home Energy Assistance Block Grant Fund - 0870 117,949,633 187,629,143 213,975,122 Community Services Block Grant Fund - 0871 31,695,139 30,373,639 28,232,838 Community Development/Small Cities Block Grant Fund - 0875 33,771,628 42,532,118 85,548,828 Intra-Agency Services Fund - 0883 8,148,412 10,319,237 8,826,178 Federal Workforce Training Fund - 0913 148,890,118 143,555,991 120,279,157 Coal Technology Development Assistance Fund - 0925 490,783 13,098,079 19,110,710 Local Tourism Fund - 0969 15,604,999 15,177,200 14,971,600 Build Illinois Bond Fund - 0971 1,857,913 219,674,575 197,418,146 Illinois Capital Revolving Loan Fund - 0973 997,486 1,040,551 1,263,211 Illinois Equity Fund - 0974 - 161,536 263,793 International and Promotional Fund - 0984 - 7,671 9,599 Public Infrastructure Construction Loan Revolving Fund - 0993 - 702,674 819,769

Total Expenditures - Appropriated Funds 512,316,293 989,514,760 1,051,760,437

Reappropriations - - 1,154,461,885

Lapsed Balances $ - $ 1,982,727,869 $ 1,042,739,668

63 Schedule 5

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, REAPPROPRIATED AND LAPSED BALANCES BY FUND For the Fiscal Years Ended June 30, 2016, 2015, 2014

Fiscal Year 2016 2015 2014 P.A. 99-0409; 99-0491; 99-0524; P.A. 98-0679; Court-Ordered 98-0675; 98-0681; P.A. 98-0050; Expenditures 99-0001 98-0064; 98-0642 NON-APPROPRIATED FUNDS Expenditures DCEO Projects Fund - 0419$ 196,941 $ 5,745,059 $ 834

GRAND TOTAL - ALL FUNDS $ 512,513,234 $ 995,259,819 $ 1,051,761,271

Note 1: Expenditure authority, appropriations, expenditures, and lapsed balances were obtained from the State Comptroller records as of September 30, 2016, and have been reconciled to the Department records. Note 2: Expenditure amounts are vouchers approved for payment by the Department and submitted to the State Comptroller for payment to the vendor. Note 3: The Circuit Court of St. Clair County in AFSCME Council 31 v. Munger (15 CH 475 ) ordered the State Comptroller, in the absence of enacted annual appropriations, to "draw and issue warrants accomplishing payment of wages [for all State employees] at their normal rates of pay." As the Department never received enacted personal services appropriations for Fund 001, the Department was able to submit vouchers to pay its employees in full without a maximum expenditure limit for personal service costs during Fiscal Year 2016. Note 4: During Fiscal Year 2016, the Department operated without enacted appropriations until Public Act 99-0409, 99-0491, and Public Act 99- 0524 were signed into law on August 20, 2015, December 7, 2015, and June 30, 2016, respectively. During the impasse, the Circuit Court of St. Clair County in AFSCME Council 31 v. Munger (15 CH 475) ordered the State Comptroller, in the absence of enacted annual appropriations, to “draw and issue warrants accomplishing payment of wages [for all State employees] at their normal rates of pay." As such the Department's court-ordered payroll payments were merged into the enacted appropriation for Fund 078, 387, 506, 531, 550, 636, 659, 737, 763, 859, 870, 871, 875, 883, 913, 925, 971, and 973. Further, the Department incurred non-payroll obligations within Funds 078, 387, 506, 531, 550, 552, 621, 636, 737, 763, 820, 859, 870, 871, 875, 883, 913, 925, 969, and 973, which the Department was unable to pay until the passage of Public Act 99-0409, 99-0491, and Public Act 99-0524. Note 5: Public Act 99-0524 authorizes the Department to pay Fiscal Year 2016 costs using its Fiscal Year 2017 appropriations for non-payroll expenditures. The Analysis of Operations section of this report at page 86 indicated the Department did not have any outstanding invoices from Fiscal Year 2016 unpaid after the closure of the Fiscal Year 2016 Lapse Period on August 31, 2016. Therefore, the Department did not use its Fiscal Year 2017 appropriations to pay its Fiscal Year 2016 costs.

64 Schedule 6

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF CHANGES IN STATE PROPERTY For the Years Ended June 30, 2016 and 2015

Furniture and Equipment

Balance at July 1, 2014$ 4,883,452

Additions 81,459

Deletions (160,560)

Net Transfers (558,402)

Balance of Furniture and Equipment at June 30, 2015$ 4,245,949

Balance at July 1, 2015$ 4,245,949

Additions 53,467

Deletions (33,214)

Net Transfers (169,566)

Balance of Furniture and Equipment at June 30, 2016$ 4,096,636

Note: This schedule has been reconciled to property records submitted to the Office of the Comptroller.

65 Schedule 7

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF CASH RECEIPTS For the Years Ended June 30, 2016, 2015 and 2014

Fiscal Year 2016 2015 2014 General Revenue Fund - 0001 Interest Income $ 48,945 $ 34,967 $ 55,419 Miscellaneous 82 2,878 4,425 Prior Year Refunds 2,766,307 412,999 834,244

Total Fund 0001$ 2,815,334 $ 450,844 $ 894,088

Economic Research and Information Fund - 0023 Licenses and Fees $ - $ 14 $ - Miscellaneous 20 25 6,000

Total Fund 0023 $ 20 $ 39 $ 6,000

Solid Waste Managerment - 0078 Interest Income $ - $ 7 $ 4 Prior Year Refunds 50,076 1,248 183,043

Total Fund 0078 $ 50,076 $ 1,255 $ 183,047

Capital Development Fund - 0141 Prior Year Refunds $ - $ - $ 33,973

Total Fund 0141 $ - $ - $ 33,973

Small Business Environmental Assistance Fund - 0387 Licenses and Fees $ - $ - $ 100 Clean Air Act Permit - 425,000 425,000

Total Fund 0387 $ - $ 425,000 $ 425,100

DCEO Projects Fund - 0419 State Grants $ - $ 6,000,000 $ -

Total Fund 0419$ - $ 6,000,000 $ -

Alternate Fuels Fund - 0422 Prior Year Refunds $ 162,000 $ - $ 164,596

Total Fund 0422 $ 162,000 $ - $ 164,596

State Small Business Credit Initiative Fund - 0506 Federal Grants $ - $ 26,644,190 $ - Interest Income 998,114 1,013,313 685,988 Sale of Investments 6,379,800 6,705,301 4,214,146

Total Fund 0506$ 7,377,914 $ 34,362,804 $ 4,900,134

Energy Efficiency Portfolio Standards Fund - 0531 Private Donor $ 16,361,010 $ 58,163,912 $ 72,087,935 Miscellaneous 25 - - Prior Year Refunds 5,345 7,868 151,349

Total Fund 0531 $ 16,366,380 $ 58,171,780 $ 72,239,284

66 Schedule 7

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF CASH RECEIPTS For the Years Ended June 30, 2016, 2015 and 2014

Fiscal Year 2016 2015 2014 Supplemental Low Income Energy Assistance Fund - 0550 Private Donor $ - $ 9,500,000 $ 4,575,000 Licenses and Fees * 98,871,765 101,176,164 90,170,632 Miscellaneous 25 - - Prior Year Refunds 364,330 835,139 1,402,053

Total Fund 0550 $ 99,236,120 $ 111,511,303 $ 96,147,685

Workforce, Technology, and Economic Development Fund - 0552 State Grants $ 105,034 $ 77,690 $ 905,728 Private Donor - 500,000 398,484 Licenses and Fees - 125,000 25,000 Prior Year Refunds - - 479,931

Total Fund 0552 $ 105,034 $ 702,690 $ 1,809,143

Good Samaritan Energy Trust Fund - 0555 Private Donor $ 25 $ 60 $ 175

Total Fund 0555 $ 25 $ 60 $ 175

Renewable Energy Resource Trust Fund - 0564 Licenses and Fees * $ 5,804,412 $ 5,936,017 $ 5,195,944 Interest Income 1,010 228 480 Prior Year Refunds 698,505 398,913 718,460

Total Fund 0564 $ 6,503,927 $ 6,335,158 $ 5,914,884

Energy Efficiency Trust Fund - 0571 Licenses and Fees * $ 1,555,266 $ 4,147,700 $ 2,039,219 Interest Income 10 - - Prior Year Refunds 7,971 - 421

Total Fund 0571 $ 1,563,247 $ 4,147,700 $ 2,039,640

Port Development Revolving Loan Fund - 0603 Loan Repayments $ - $ - $ 313,722 Interest Income - - 28,871

Total Fund 0603 $ - $ - $ 342,593

Fund for Illinois' Future Fund - 0611 Interest Income $ - $ 15,957 $ - Prior Year Refunds 33,832 44,897 32,159

Total Fund 0611 $ 33,832 $ 60,854 $ 32,159

International Tourism Fund - 0621 Licenses and Fees * $ 5,336,645 $ 5,198,208 $ 4,601,475 Prior year refunds - 3,341 $ -

Total Fund 0621 $ 5,336,645 $ 5,201,549 $ 4,601,475

67 Schedule 7

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF CASH RECEIPTS For the Years Ended June 30, 2016, 2015 and 2014

Fiscal Year 2016 2015 2014

Commerce and Community Affairs Assistance Fund - 0636 Federal Grants $ 5,392,117 $ 4,789,530 $ 5,625,806 Licenses and Fees 1,923 - - Miscellaneous 25 - - Prior year refunds - - 112,205

Total Fund 0636 $ 5,394,065 $ 4,789,530 $ 5,738,011

Historic Property Administrative Fund - 0659 Licenses and Fees $ 35,326 $ 16,425 $ 230,459

Total Fund 0659 $ 35,326 $ 16,425 $ 230,459

FY09 Budget Relief Fund - 0678 Prior Year Refunds ** $ - $ 1,967 $ -

Total Fund 0678 $ - $ 1,967 $ -

Energy Administration Fund - 0737 Federal Grants $ 12,465,193 $ 14,739,672 $ 9,310,571 Prior Year Refunds 144,008 95,318 64,292

Total Fund 0737 $ 12,609,201 $ 14,834,990 $ 9,374,863

Tourism Promotion Fund - 0763 Miscellaneous $ 247 $ 38 $ 164 Prior Year Refunds 261,227 763 184,942

Total Fund 0763 $ 261,474 $ 801 $ 185,106

Digital Divide Elimination Fund - 0770 Private Donor $ 9,428 $ 9,574 $ 9,730 Interest Income 297 - 106 Miscellaneous 27,023 552 39 Prior Year Refunds 451,940 14,411 76,337

Total Fund 0770 $ 488,688 $ 24,537 $ 86,212

DCEO Energy Projects Fund - 0820 Federal Grants $ 202,202 $ 201,346 $ 214,283 State Grants - - 200,000

Total Fund 0820 $ 202,202 $ 201,346 $ 414,283

Federal Moderate Rehabilitation Housing Fund - 0851 Federal Grants $ - $ - $ 304,939 Interest Income - - 111 Miscellaneous - - 426 Prior Year Refunds - - 75

Total Fund 0851$ - $ - $ 305,551

68 Schedule 7

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF CASH RECEIPTS For the Years Ended June 30, 2016, 2015 and 2014

Fiscal Year 2016 2015 2014 Federal Energy Fund - 0859 Federal Grants $ 1,325,522 $ 1,012,107 $ 1,836,711 Interest Income - - 299 Prior Year Refunds - - 2,341,399

Total Fund 0859 $ 1,325,522 $ 1,012,107 $ 4,178,409

Low Income Home Energy Block Grant Fund - 0870 Federal Grants $ 123,933,784 $ 195,842,746 $ 208,268,692 Miscellaneous 25 17 35 Prior Year Refunds 519,806 307,871 472,710

Total Fund 0870$ 124,453,615 $ 196,150,634 $ 208,741,437

Community Services Block Grant Fund - 0871 Federal Grants $ 32,166,274 $ 28,090,561 $ 29,000,051 Prior Year Refunds 129,941 26,746 44,827

Total Fund 0871 $ 32,296,215 $ 28,117,307 $ 29,044,878

Community Development/Small Cities Block Grant Fund - 0875 Federal Grants $ 39,718,961 $ 35,966,595 $ 91,927,830 Interest Income - - 18 Miscellaneous - - 3,100 Prior Year Refunds 46,084 126,427 (93,325)

Total Fund 0875 $ 39,765,045 $ 36,093,022 $ 91,837,623

Intra-Agency Services Fund - 0883 Miscellaneous $ 230 $ 16 $ 55 Prior Year Refunds 16,911 89 1,036

Total Fund 0883 $ 17,141 $ 105 $ 1,091

Federal Workforce Training Fund - 0913 Federal Grants $ 151,630,883 $ 138,714,286 $ 129,163,725 State Grants 7,791 - - Interest Income 414 509 459 Miscellaneous 25 - - Prior Year Refunds 662,858 1,990 156,480

Total Fund 0913$ 152,301,971 $ 138,716,785 $ 129,320,664

Coal Technology Development Assistance Fund - 0925 Licenses and Fees * $ 5,804,412 $ 5,936,017 $ 5,195,944 Miscellaneous - - 40 Prior Year Refunds 1,040,721 37,226 274,213

Total Fund 0925 $ 6,845,133 $ 5,973,243 $ 5,470,197

69 Schedule 7

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF CASH RECEIPTS For the Years Ended June 30, 2016, 2015 and 2014

Fiscal Year 2016 2015 2014 Local Tourism Fund - 0969 Licenses and Fees * $ 17,287,136 $ 16,839,646 $ 14,906,505 Prior Year Refunds 20,960 33,608 -

Total Fund 0969 $ 17,308,096 $ 16,873,254 $ 14,906,505

Build Illinois Bond Fund - 0971 Interest Income $ 23,548 $ 17,429 $ 5,458 Miscellaneous - (657) 657 Prior Year Refunds 2,088,515 1,629,569 794,560

Total Fund 0971$ 2,112,063 $ 1,646,341 $ 800,675

Illinois Capital Revolving Loan Fund - 0973 Loan Repayments $ 150,000 $ - $ - Interest Income 27,799 70,347 79,332 Sale of Investments 106,992 583,495 500,507 Prior Year Refunds - - 651

Total Fund 0973 $ 284,791 $ 653,842 $ 580,490

Illinois Equity Fund - 0974 Interest Income $ 263,689 $ 3,827 $ 101,677 Sale of Investments 113,546 - 81,889

Total Fund 0974 $ 377,235 $ 3,827 $ 183,566

Large Business Attraction Fund - 0975 Loan Repayments $ 78,511 $ 80,738 $ 73,955 Interest Income 12,866 13,751 15,379

Total Fund 0975$ 91,377 $ 94,489 $ 89,334

International and Promotional Fund - 0984 Licenses and Fees $ 2,475 $ 20,000 $ 15,745

Total Fund 0984$ 2,475 $ 20,000 $ 15,745

Public Infrastructure Construction Loan Revolving Fund - 0993 Loan Repayments $ - $ - $ 15,248 Interest Income 11,327 46,900 50,942

Total Fund 0993 $ 11,327 $ 46,900 $ 66,190

70 Schedule 7

STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY COMPARATIVE SCHEDULE OF CASH RECEIPTS For the Years Ended June 30, 2016, 2015 and 2014

Fiscal Year 2016 2015 2014 All Funds Federal Grants$ 366,834,936 $ 446,001,033 $ 475,652,608 State Grants 112,825 6,077,690 1,105,728 Private Donor 16,370,463 68,173,546 77,071,324 Licenses and Fees 134,699,360 139,395,191 122,381,023 Loan Repayments 228,511 80,738 402,925 Interest Income 1,388,019 1,217,235 1,024,543 Sale of Investments 6,600,338 7,288,796 4,796,542 Miscellaneous 27,727 2,869 14,941 Clean Air Act Permit - 425,000 425,000 Prior Year Refunds 9,471,337 3,980,390 8,430,631

Total Funds$ 535,733,516 $ 672,642,488 $ 691,305,265

* These are receipts collected on behalf of the Department by the Illinois Department of Revenue.

** At the end of Fiscal Year 2014, the Department reported a prior year refund of $1,800 as deposit in transit. In July 2014, the Office of the Comptroller processed the $1,800 refund as a current year refund which offset Fiscal Year 2015 expenditures. Thus, the Department adjusted the receipt initially recorded as prior year refund in Fiscal Year 2014 to a current year refund in Fiscal Year 2015 to reconcile with the Comptroller's records.

71 Schedule 8 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS REMITTED TO THE STATE COMPTROLLER For the Fiscal Year Ended June 30, 2016

Receipts Collected on Receipts Behalf of the Interest Deposits in Deposits in Receipts Per Department Department by the Collected by the Transit Transit Per Comptroller Fund Records Department of Revenue State Treasury Beginning of Year End of Year Records General Revenue - 0001$ 2,815,334 $ - $ - $ 41,233 $ (7,852) $ 2,848,715 Economic Research and Information Fund - 0023 20 - - - - 20 Solid Waste Management Fund - 0078 50,076 - - - - 50,076 Alternate Fuels Fund - 0422 162,000 - - - - 162,000 State Small Business Credit Initiative Fund - 0506 7,377,914 - - 57,724 (116,345) 7,319,293 Energy Efficiency Portfolio Standards Fund - 0531 16,366,380 - - 987,998 - 17,354,378 Supplemental Low Income Energy Assistance Fund - 0550 99,236,120 (98,871,765) - 3,921 (148) 368,128 Workforce, Technology, and Economic Development Fund - 0552 105,034 - - - - 105,034 Good Samaritan Energy Trust Fund - 0555 25 - - - - 25 Renewable Energy Resource Trust Fund - 0564 6,503,927 (5,804,413) - - (149,214) 550,300 Energy Efficiency Trust Fund - 0571 1,563,247 (1,555,266) - - - 7,981 Fund for Illinois' Future - 0611 33,832 - - - - 33,832 International Tourism Fund - 0621 5,336,645 (5,336,645) - - - - Commerce and Community Affairs Assistance Fund - 0636 5,394,065 - - - - 5,394,065 Historic Property Administration Fund - 0659 35,326 - - - - 35,326 Energy Administration Fun - 0737 12,609,201 - - - - 12,609,201 Tourism Promotion Fund - 0763 261,474 - - - (150) 261,324 Digital Divide Elimination Fund - 0770 488,688 - - 21 - 488,709 DCEO Energy Projects Grant Fund - 0820 202,202 - - - - 202,202 Federal Energy Fund - 0859 1,325,522 - - - - 1,325,522 Low Income Home Energy Assistance Block Grant Fund - 0870 124,453,615 - - 16,554 (1,454) 124,468,715 Community Services Block Grant Fund - 0871 32,296,215 - - - - 32,296,215 Community Development/Small Cities Block Grant Fund - 0875 39,765,045 - - - - 39,765,045 Intra-Agency Services Fund - 0883 17,141 - - - - 17,141 Federal Workforce Training Fund - 0913 152,301,971 - (414) - (7,791) 152,293,766 Coal Technology Development Assistance Fund - 0925 6,845,133 (5,804,412) - - - 1,040,721 Local Tourism Fund - 0969 17,308,096 (17,287,136) - - - 20,960 Build Illinois Bond Fund - 0971 2,112,063 - - 103 (150) 2,112,016 Build Illinois Capital Revolving Loan Fund - 0973 284,791 - (19,662) 250 (1,145) 264,234 Illinois Equity Fund - 0974 377,235 - (2,235) - - 375,000 Large Business Attraction Fund - 0975 91,377 - (8,344) - - 83,033 International and Promotional Fund - 0984 2,475 - - - - 2,475 Public Infrastructure Construction Loan Revolving Fund - 0993 11,327 - (11,327) - - - All Funds $ 535,733,516 $ (134,659,637) $ (41,982) $ 1,107,804 $ (284,249) $ 401,855,452

72 Schedule 9 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS REMITTED TO THE STATE COMPTROLLER For the Fiscal Year Ended June 30, 2015

Receipts Collected on Receipts Behalf of the Interest Deposits in Deposits in Receipts Per Department Department by the Collected by the Transit Transit Per Comptroller Fund Records Department of Revenue State Treasury Beginning of Year End of Year Records General Revenue - 0001$ 450,844 $ - $ - $ 25,118 $ (41,233) $ 434,729 Economic Research and Information Fund - 0023 39 - - - - 39 Solid Waste Management Fund - 0078 1,255 - - - - 1,255 Small Business Environmental Assistance Fund - 0387 425,000 - - - - 425,000 DCEO Project Fund - 0419 6,000,000 - - - - 6,000,000 State Small Business Credit Initiative Fund - 0506 34,362,804 - - 46,541 (57,724) 34,351,621 Energy Efficiency Portfolio Standards Fund - 0531 58,171,780 - - 7,149,147 (987,998) 64,332,929 Supplemental Low Income Energy Assistance Fund - 0550 111,511,303 (101,176,164) - 112 (3,921) 10,331,330 Workforce, Technology, and Economic Development Fund - 0552 702,690 - - 800,000 - 1,502,690 Good Samaritan Energy Trust Fund - 0555 60 - - - - 60 Renewable Energy Resources Trust Fund - 0564 6,335,158 (5,936,017) - - - 399,141 Energy Efficiency Trust Fund - 0571 4,147,700 (4,147,700) - - - - Fund for Illinois' Future - 0611 60,854 - - - - 60,854 International Tourism Fund - 0621 5,201,549 (5,198,208) - - - 3,341 Commerce and Community Affairs Assistance Fund - 0636 4,789,530 - - - - 4,789,530 Historic Property Administration Fund - 0659 16,425 - - - - 16,425 FY09 Budget Relief - 0678** 1,967 - - - - 1,967 Energy Administration Fund - 0737 14,834,990 - - - - 14,834,990 Tourism Promotion Fund - 0763 801 - - - - 801 Digital Divide Elimination Fund - 0770 24,537 - - 6 (21) 24,522 DCEO Energy Projects Fund - 0820 201,346 - - - - 201,346 Federal Energy Fund - 0859 1,012,107 - - - - 1,012,107 Low Income Home Energy Assistance Block Grant Fund - 0870 196,150,634 - - 2,274 (16,554) 196,136,354 Community Services Block Grant Fund - 0871 28,117,307 - - - - 28,117,307 Community Development/Small Cities Block Grant Fund - 0875 36,093,022 - - 3,100 - 36,096,122 Intra-Agency Services Fund - 0883 105 - - - - 105 Federal Workforce Training Fund - 0913 138,716,785 - (509) - - 138,716,276 Coal Technology Development Assistance Fund - 0925 5,973,243 (5,936,017) - - - 37,226 Local Tourism Fund - 0969 16,873,254 (16,839,646) - - - 33,608 Build Illinois Bond Fund - 0971 1,646,341 - - 711 (103) 1,646,949 Build Illinois Capital Revolving Loan Fund - 0973 653,842 - (37,893) - (250) 615,699 Illinois Equity Fund - 0974 3,827 - (3,827) - - - Large Business Attraction Fund - 0975 94,489 - (7,290) - - 87,199 International and Promotional Fund - 0984 20,000 - - - - 20,000 Public Infrastructure Construction Loan Revolving Fund - 0993 46,900 - (46,900) - - -

All Funds $ 672,642,488 $ (139,233,752) $ (96,419) $ 8,027,009 $ (1,107,804) $ 540,231,522

** At the end of Fiscal Year 2014, the Department reported a prior year refund of $1,800 as deposit in transit. In July 2014, the Office of the Comptroller processed the $1,800 refund as a current year refund which offset Fiscal Year 2015 expenditures. Thus, the Department adjusted the receipt initially recorded as prior year refund in Fiscal Year 2014 to a current year refund in Fiscal Year 2015 to reconcile with the Comptroller's records.

73 Schedule 10 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES For the Two Years Ended June 30, 2016

The Department of Commerce and Economic Opportunity’s (Department) explanations for significant fluctuations in expenditures as presented in the Comparative Schedule of Net Appropriations, Expenditures, Reappropriated and Lapsed Balances By Fund (Schedule 5) are detailed below. For the purpose of this analysis, a significant fluctuation is defined as a variation that equaled or exceeded $750,000 and 20% as compared to the prior year.

General Revenue Fund - 0001

Expenditures decreased by $13,645,729 or 62% in Fiscal Year 2016 from Fiscal Year 2015 due to the elimination of an appropriation for grant spending in this fund during Fiscal Year 2016. Expenditures decreased by $21,674,314 or 50% in Fiscal Year 2015 from Fiscal Year 2014 due to the suspension of many grant programs paid from the General Revenue Fund.

Solid Waste Management Fund - 0078

Expenditures decreased by $1,495,169 or 71% in Fiscal Year 2016 from Fiscal Year 2015 due to winding down of grants issued under the Recycling Grant Program suspended in Fiscal year 2015. Expenditures decreased by $2,279,354 or 52 % in Fiscal Year 2015 from Fiscal Year 2014 due to the suspension of the Recycling Grant Program during Fiscal Year 2015. As a result, the Department did not issue new grants during Fiscal Year 2015.

Capital Development Fund - 0141

Expenditures decreased by $25,494,333 or 100% in Fiscal Year 2016 from Fiscal Year 2015 due to lack of appropriation received in this fund for Fiscal Year 2016. Expenditures increased by $21,209,434 or 495% in Fiscal Year 2015 from Fiscal Year 2014 due to an increase in the programmatic State grant activities to bolster the economy, promote a clean environment and improve the overall quality of life throughout the State in Fiscal Year 2015.

State Small Business Credit Initiative Fund - 0506

Expenditures increased by $2,522,259 or 24% in Fiscal Year 2016 from Fiscal Year 2015 due to a slightly higher number of loans purchased in the loan participation program. There were 35 loans purchased during Fiscal Year 2016 compared to 31 in Fiscal Year 2015. In addition, the average loan amount was higher in Fiscal Year 2016 compared to Fiscal Year 2015. Expenditures decreased by $7,822,232 or 43% in Fiscal Year 2015 from Fiscal Year 2014 due to a lower level of participation loans being entered into with local banks. This is partially due to a lower staff headcount that was able to work with the local banks.

74 Schedule 10 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES For the Two Years Ended June 30, 2016

Energy Efficiency Portfolio Standards Fund - 0531

Expenditures decreased by $39,187,429 or 63% in Fiscal Year 2016 from Fiscal Year 2015 due to lack of an approved State budget for most of the fiscal year. As a result, the Department was unable to issue grants until the end of Fiscal Year 2016.

Supplemental Low Income Energy Assistance Fund - 0550

Expenditures decreased by $50,522,020 or 45% in Fiscal Year 2016 from Fiscal Year 2015 due to the delay in receiving the appropriation in Fiscal Year 2016. As a result, the Department was not able to operate a cooling program for the summer of 2016.

Workforce, Technology and Economic Development Fund - 0552

Expenditures increased by $887,734 or 151% in Fiscal Year 2016 from Fiscal Year 2015 due to grant payments for the Small Business Development Center (SBDC) State 80 grants which did not occur in Fiscal Year 2015.

Renewable Energy Resources Trust Fund - 0564

Expenditures decreased by $2,803,349 or 100% in Fiscal Year 2016 from Fiscal Year 2015 due to lack of appropriation received in this fund for Fiscal Year 2016. Expenditures decreased by $4,984,072 or 64% in Fiscal Year 2015 from Fiscal Year 2014 due to the suspension of the Renewable Fuels Program (Program). As a result, the Department did not issue new grants after the Program’s suspension during Fiscal Year 2015.

Energy Efficiency Trust Fund - 0571

Expenditures decreased by $1,446,082 or 85% in Fiscal Year 2015 from Fiscal Year 2014 due to the suspension of the Energy Efficiency Trust Program. As a result, the Department did not issue new grants during Fiscal Year 2015.

International Tourism Fund - 0621

Expenditures increased by $1,121,772 or 26% in Fiscal Year 2016 from Fiscal Year 2015 due to significant lesser amount of activity during Fiscal Year 2015. Fiscal years prior to Fiscal Year 2015, specifically Fiscal Year 2014 and Fiscal Year 2013 had expenditures of $5.8 million and $6.0 million, respectively, which is consistent with Fiscal Year 2016. Expenditures decreased by $1,503,834 or 26% in Fiscal Year 2015 from Fiscal Year 2014 due to a general effort to reduce overall spending in this fund.

75 Schedule 10 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES For the Two Years Ended June 30, 2016

Coal Development Fund - 0653

Expenditures decreased by $7,222,578 or 100% in Fiscal Year 2016 from Fiscal Year 2015 due to lack of appropriation received in this fund for Fiscal Year 2016. Expenditures increased by $4,845,533 or 204% in Fiscal Year 2015 from Fiscal Year 2014 due to a one-time grant issued for a clean coal environment project.

FY09 Budget Relief Fund - 0678

Expenditures decreased by $13,819,008 or 99% in Fiscal Year 2015 from Fiscal Year 2014 due to the winding down of the Statewide Summer Youth Employment Program which was appropriated/reappropriated for by this fund in prior fiscal years.

Energy Administration Fund - 0737

Expenditures increased by $ 2,958,609 or 26% in Fiscal Year 2015 from Fiscal Year 2014 due to an increase in federal award allotment that allowed increase in grants activities during Fiscal Year 2015.

Tourism Promotion Fund - 0763

Expenditures decreased by $30,298,847 or 61% in Fiscal Year 2016 from Fiscal Year 2015 due to delay in the appropriation because of the budget impasse in Fiscal Year 2016. As a result, the Department was unable to issue grants until the end of the fiscal year.

Digital Divide Elimination Fund - 0770

Expenditures decreased by $3,463,291 or 100% in Fiscal Year 2016 from Fiscal Year 2015 due to lack of appropriation received in this Fund for Fiscal Year 2016. Expenditures increased by $3,463,291 in Fiscal Year 2015 from Fiscal Year 2014 due to an appropriation received in Fiscal Year 2015 that allowed the Department to provide grant and administer the Digital Divide program under the Eliminate Digital Divide Act.

DCEO Energy Projects Fund - 0820

Expenditures increased by $2,074,437 or 1,030% in Fiscal Year 2016 from Fiscal Year 2015 due to a new large Federal award received during Fiscal Year 2016.

76 Schedule 10 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES For the Two Years Ended June 30, 2016

Federal Energy Fund - 0859

Expenditures decreased by $1,295,990 or 49% in Fiscal Year 2016 from Fiscal Year 2015 due to an American Recovery and Reinvestment Act of 2009 (ARRA) Federal Energy program which did not have expenditures during Fiscal Year 2016.

Low Income Home Energy Assistance Block Grant Fund - 0870

Expenditures decreased by $69,679,510 or 37% in Fiscal Year 2016 from Fiscal Year 2015 due the lack of appropriation for the most part Fiscal Year 2016 because of the budget impasse. As a result, the Department was unable to issue grants until the end of the fiscal year.

Community Development/Small Cities Block Grant Fund - 0875

Expenditures decreased by $8,760,490 or 21% in Fiscal Year 2016 from Fiscal Year 2015. Expenditures decreased by $43,016,710 or 50% in Fiscal Year 2015 from Fiscal Year 2014. These variances were due to the continued winding down of the Ike Disaster Recovery Program that provided housing repair and rehabilitation for homes substantially damaged by the Ike disaster in 2008.

Intra-Agency Service Fund-0883

Expenditures decreased by $ 2,170,825 or 21% in Fiscal Year 2016 from Fiscal Year 2015 primarily due to headcount and overall payroll cost reductions.

Coal Technology Development Assistance Fund - 0925

Expenditures decreased by $12,607,296 or 96% in Fiscal Year 2016 from Fiscal Year 2015. Expenditures decreased by $6,012,631 or 31% in Fiscal Year 2015 from Fiscal Year 2014. These variances were due to the continuing suspension of the State’s Coal Program.

Build Illinois Bond Fund - 0971

Expenditures decreased by $217,816,662 or 99% in Fiscal Year 2016 from Fiscal Year 2015 due to suspension of issuing grants from this Fund as a result of the budget crisis.

DCEO Project Fund - 0419

Expenditures decreased by $5,548,118 or 97% in Fiscal Year 2016 from Fiscal Year 2015 due to a one-time Summer Youth Program with the Illinois Department of Labor that occurred during Fiscal Year 2015. Expenditures increased by $5,744,225 or 688,756 % in Fiscal Year 2015 from Fiscal Year 2014 due to the one-time Summer Youth Program administered in Fiscal Year 2015.

77 Schedule 11 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS For the Two Years Ended June 30, 2016

The Department of Commerce and Economic Opportunity’s (Department) explanations for significant fluctuations in receipts as presented in the Comparative Schedule of Cash Receipts (Schedule 7) are detailed below. For the purpose of this analysis, a significant fluctuation is defined as a variation that equaled or exceeded $750,000 and 20% as compared to the prior year.

General Revenue Fund - 0001

Receipts increased by $2,364,490 or 524% in Fiscal Year 2016 from Fiscal Year 2015 due to higher prior year refunds received during Fiscal Year 2016. Refunds are dependent on the amount of unused grant monies at close out and will vary from year to year.

DCEO Project Fund - 0419

Receipts decreased by $6,000,000 or 100% in Fiscal Year 2016 from Fiscal Year 2015 and receipts increased by 6,000,000 in Fiscal Year 2015 from Fiscal Year 2014 due to a receipt of state funded project in Fiscal Year 2015 which did not occur during the Fiscal Years 2016 and 2014.

State Small Business Credit Initiative Fund - 0506

Receipts decreased by $26,984,890 or 79% in Fiscal Year 2016 from Fiscal Year 2015 and increased by $29,462,670 or 601% in Fiscal Year 2015 from Fiscal Year 2014. The Department received the third and final payment of an award from the Federal Government under the Small Business Credit Initiative program during Fiscal Year 2015.

Energy Efficiency Portfolio Standards Fund - 0531

Receipts decreased by $41,805,400 or 72% in Fiscal Year 2016 from Fiscal Year 2015 due to the lack of a State budget. As a result, grants could not be issued and funds could not be deposited from the utility companies during Fiscal Year 2016.

Workforce Technology and Economic Development Fund - 0552

Receipts decreased by $1,106,453 or 61% in Fiscal Year 2015 from Fiscal Year 2014 due to an $800,000 deposit for a one-time State program from the Capital Development Board and receipt of $480,000 in prior year refunds, both were not repeated in Fiscal Year 2015.

Energy Efficiency Trust Fund - 0571

Receipts decreased by $2,584,453 or 62% in Fiscal Year 2016 from Fiscal Year 2015 and receipts increased by $2,108,060 or 103% in Fiscal Year 2015 from Fiscal Year 2014 due to the timing of deposits into the fund by the Illinois Department of Revenue collected on behalf of the Department. The majority of the receipts take place in July. However, during Fiscal Year 2015 the funds were deposited early in the month of June 2015 resulting in lower receipts for Fiscal Year 2016 and higher receipts for Fiscal Year 2015.

78 Schedule 11 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS For the Two Years Ended June 30, 2016

Energy Administration Fund - 0737

Receipts increased by $5,460,127 or 58% in Fiscal Year 2015 from Fiscal Year 2014 due to the increase of federal expenditures. The receipts in this Fund are dependent upon the grantee expenditure activity. Most of the activity in this Fund takes place during the spring and summer months. Fiscal Year 2015 had larger than normal activity of the program administered under this fund.

Federal Energy Fund - 0859

Receipts decreased by $3,166,302 or 76% in Fiscal Year 2015 from Fiscal Year 2014 due to a large receipt of a prior year refund from a grantee in Fiscal Year 2014, that did not occur in Fiscal Year 2015.

Low Income Home Energy Block Grant Fund - 0870

Receipts decreased by $71,697,019 or 37% in Fiscal Year 2016 from Fiscal Year 2015 due to the delay of the appropriation because of the budget impasse. The program receipts administered in this fund are dependent upon expenditures. As such, delay in the receipt of appropriation resulted in the decrease in both expenditures and receipts of this fund in Fiscal Year 2016.

Community Development/Small Cities Block Grant Fund - 0875

Receipts decreased by $55,744,601 or 61% in Fiscal Year 2015 from Fiscal Year 2014 due to the winding down of the Disaster Recovery Program that provided housing repair and rehabilitation for homes substantially damaged by the Ike disaster in 2008.

Build Illinois Bond Fund - 0971

Receipts increased by $845,666 or 106% in Fiscal Year 2015 from Fiscal Year 2014 due to increase in refunds received from grantees. Refunds are dependent on the amount of unused grant monies at close out and will vary from year to year.

79 Schedule 12 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING For the Two Years Ended June 30, 2016

The Department of Commerce and Economic Opportunity’s (Department) explanations for significant lapse period spending as presented in the Schedule of Appropriations, Expenditures, Reappropriated and Lapsed Balances for fiscal years 2016 and 2015 (Schedules 1 and 2) are detailed below. For purposes of this analysis, significant lapse period spending is defined as $750,000 and 20% or more of the total expenditures for the respective fiscal year.

Fiscal Year 2016 Total Lapse Period Fund, Fund Number and Explanation Expenditures Expenditures Percent

Energy Efficiency Portfolio Standards Fund - 0531 $ 22,682,754 $ 19,685,562 87% The large percentage of expenditures taking place in the lapse period is due to the late passage of the Fiscal Year 2016 budget. As a result, the Department was unable to process expenditures until the lapse period.

Workforce, Technology and Economic Development Fund - 0552 1,476,393 1,476,393 100% The large percentage of expenditures taking place in the lapse period is due to the late passage of the Fiscal Year 2016 budget. As a result, the Department was unable to process expenditures until the lapse period.

International Tourism Fund - 0621 5,400,917 2,122,047 39% The large percentage of expenditures taking place in the lapse period is due to the late passage of the Fiscal Year 2016 budget. As a result, the Department was unable to process expenditures until the lapse period.

Energy Administration Fund - 0737 11,720,131 2,542,170 22% Due to the nature of the Weatherization Grant Program, some obligations are often modified during the last quarter of the fiscal year, which results in expenditures being processed during the lapse period.

80 Schedule 12 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING For the Two Years Ended June 30, 2016

Fiscal Year 2016 (Continued) Total Lapse Period Fund, Fund Number and Explanation Expenditures Expenditures Percent

Tourism Promotion Fund - 0763 $ 19,455,777 $ 12,678,095 65% The large percentage of expenditures taking place in the lapse period is due to the late passage of the Fiscal Year 2016 budget. As a result, the Department was unable to process expenditures until the lapse period.

DCEO Energy Projects Fund - 0820 2,275,783 2,073,665 91% The lapse period vouchers are a result of the timing of the receipt of the funds from a large federal award. This funding was not received until the lapse period. As a result, the voucher payments could not be expended until the lapse period.

Federal Energy Fund - 0859 1,359,769 773,970 57% The large lapse period voucher spending is the result of the timing of a voucher payment for a revolving loan fund for $600,000.

Fiscal Year 2015

Energy Administration Fund - 0737 $ 14,357,755 $ 3,196,016 22% Significant lapse period spending was primarily due to the nature of the Weatherization Grant Program. Some obligations are often modified during the last quarter of the fiscal year, which results in expenditures being processed during the lapse period.

81 Schedule 13 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF ACCOUNTS RECEIVABLE For the Two Years Ended June 30, 2016

The comparative aging of accounts receivable for the fiscal years ended June 30, 2016, 2015 and 2014, per Department records (in thousands), are as follows:

2016 2015 2014

Current $ 39,514 $ 14,795 $ 917

1-30 days - - -

31-90 days - - -

91-180 days 4 - 147

181 days-1 year - - -

Over 1 year 1,918 3,676 3,604

Accounts Receivable Gross Balance 41,436 18,471 4,668

Less: Estimated Uncollectibles (1,793) (3,539) (3,604)

Accounts Receivable Net Balance $ 39,643 $ 14,932 $ 1,064

Note: The majority of the Department's receivables represent outstanding loan receivables from the Energy Efficiency and Loan Participation Program. The Department utilizes the Office of the Attorney General, outside collection agencies through the Illinois Department of Revenue, and the Office of the Comptroller's offset system to collect overdue receivable balances.

82 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF OPERATIONS AGENCY FUNCTIONS AND PLANNING PROGRAM For the Years Ended June 30, 2016 and 2015 (Not Examined)

Mission Statement

The Department of Commerce and Economic Opportunity’s (Department) mission is to raise Illinois’ profile as a premier global business destination and to provide a foundation for the economic prosperity of all Illinoisans, through coordination of business recruitment and retention, provision of essential capital to small businesses, investment in infrastructure and job training for a 21st century economy, and administration of state and federal grant programs.

Organization

The Department was created in 1979 by the Department of Commerce and Economic Opportunity Law (20 ILCS 605/605) to provide a wide range of programs and services to promote economic development in Illinois.

Adam Pollet was Director of DCEO until January 2015. Andria Winters was named Acting Director on January 20, 2015. James Schultz was named Acting Director on February 16, 2015, and was confirmed as Director on March 24, 2015. Sean McCarthy was named Acting Director on April 1, 2016. Former Director Pollet, Acting Director Winters and Acting Director McCarthy have worked from the DCEO office at 100 West Randolph Street, Suite 3-400, in Chicago. Director Schultz worked from the office at 607 East Adams, 12th Floor, in Springfield.

The Department’s Regional Field Offices provide front-line services to all areas of the State. These offices are located in: Springfield; Effingham, Peoria, Canton, Lisle, Chicago; Rockford, Viola, Marion, Galesburg and Quincy.

In addition to the offices located in Illinois, the Department also maintains International Offices staffed with the Department’s trade representatives who work to increase Illinois exports to global markets, facilitate foreign investment into Illinois, and market Illinois to foreign travelers and tourists. The Department’s International Offices are located in: Brussels, Tokyo, Hong Kong, Mexico City, Sao Paolo, Toronto, Shanghai, Jerusalem, New Delhi and Johannesburg.

Internal Organization

The Department's organizational structure has two types of units: administrative and programmatic.

The Department's central administration point is the Director's Office, which houses the administrative offices of: Accountability & Transparency; Financial Management; Equal Opportunity Monitoring & Compliance; Grants Management; Human Resources; Information Management; Legislative Affairs; Management Operations; Marketing & Communications; Strategic Sourcing & Procurement; General Counsel; and Internal Audit.

83 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF OPERATIONS AGENCY FUNCTIONS AND PLANNING PROGRAM For the Years Ended June 30, 2016 and 2015 (Not Examined)

The Department's programs and services are delivered by the programmatic units, which are organized into the following 12 Offices:

1. The Office of Business Development administers a wide array of programs and services designed to help Illinois businesses thrive in today's economy. The incentives offered through these programs help sustain and expand current business, in addition to attracting new businesses.

2. The Office of Coal Development works to preserve and strengthen the Illinois coal production and related industries by providing infrastructure support, coal education programs, technical and financial support for research and development, and commercial- scale demonstration of promising clean coal utilization technologies. The Coal Development Programs have been suspended since 2015.

3. The Office of Community Development offers programs designed to improve the physical and social infrastructure of Illinois communities by providing financial assistance, technical assistance, and support programs which encourage and support community building.

4. The Office of Employment & Training works to cultivate a well-trained Illinois workforce by expanding employment and training opportunities to Illinois citizens, with the goal of assisting them achieve financial independence and an enhanced quality of life. The office administers the federal government’s hallmark national job training program - the Workforce Investment Act (WIA), now known as the Workforce Innovation & Opportunity Act (WIOA).

5. The Office of Energy Assistance offers programs that are designed to help low income residents manage their home energy costs. The two main programs include the Low Income Home Energy Assistance Program (LIHEAP), which provides supplemental funding to eligible low income families to assist them in paying their utility bills; and the Illinois Home Weatherization Assistance Program (IHWAP), which provides home weatherization assistance that will translate into lower energy consumption, resulting in low income families’ energy bills becoming more affordable.

6. The Office of Entrepreneurship, Innovation & Technology works to identify and serve the needs of Illinois small businesses and entrepreneurs to help sustain and grow their businesses in a rapidly changing global economy. Programs provide comprehensive business assistance, training, information, advocacy, and access to critical resources.

7. The Office of Energy & Recycling creates jobs and stimulates economic development in Illinois through programs and policies that spur investment in Illinois' green economy. All Recycling Programs have been suspended since 2015.

84 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ANALYSIS OF OPERATIONS AGENCY FUNCTIONS AND PLANNING PROGRAM For the Years Ended June 30, 2016 and 2015 (Not Examined)

8. The Illinois Film Office works to increase the number of productions filmed in Illinois, promoting Illinois as a center for film, television, commercials, cable and multimedia.

9. The Office of Regional Economic Development is comprised of field staff deployed in each of the state's ten economic development regions. These local DCEO representatives live and work in the communities they serve, and are charged with facilitating economic development efforts in their regions, in addition to providing communities with front-line access to state programs and services.

10. The Office of Tourism administers programs and services designed to market Illinois as a tourism destination to increase domestic and international visitation to the state. The office strives to manage statewide tourism industry efforts to result in sustainable and significant economic and quality-of-life benefits for Illinois citizens.

11. The Office of Trade & Investment works to create jobs and commerce in Illinois by helping Illinois firms export their products and by attracting new foreign direct investment to Illinois.

12. The Office of Urban Assistance was formed within DCEO in November 2009. The mission is to create and implement policies designed to address the pressing economic needs of residents, businesses and stakeholders in the State's urban areas. The Office of Urban Assistance oversees programs such as the Employment Opportunities Grant Program the Urban Weatherization Initiative and the Illinois Fresh Food Financing Initiative.

Planning & Priorities

The Department is committed to its mission and has established strategic goals to help it achieve its objectives. The Department’s goals reflect its leadership role in the Illinois economic development process and a clear understanding of the challenges states face in today's global economy. Initiatives have been established that focus on improving Illinois' global competitiveness and strengthening the state's foundations for economic growth. The Department’s specific goals, objectives and performance measures are developed each fiscal year.

The Department is guided by the following strategic goals:  Grow Illinois’ Economy  Restore our Global Reputation  Expand access to opportunities for minority & low income communities  Develop and retain talent to meet current and future employer needs  Increase Department transparency, accountability, and operational performance

85 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY BUDGET IMPASSE DISCLOSURES For the Two Years Ended June 30, 2016 (Not Examined)

Payment of Fiscal Year 2016 Costs in Future Fiscal Years

Article 74 of Public Act 99-0524 authorized the Department of Commerce and Economic Opportunity (Department) to pay Fiscal Year 2016 costs using the Department’s Fiscal Year 2017 appropriations for non-payroll expenditures. The Department did not have any outstanding invoices from Fiscal Year 2016 unpaid after the closure of the Fiscal Year 2016 Lapse Period on August 31, 2016. Therefore, the Department did not use its Fiscal Year 2017 appropriations to pay its Fiscal Year 2016 costs.

86 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ALTERNATIVE FINANCING IN LIEU OF APPROPRIATIONS AND PROGRAMS TO ADDRESS UNTIMELY PAYMENTS TO VENDORS For the Two Years Ended June 30, 2016 (Not Examined)

Transactions Involving the Illinois Finance Authority

The Department and its vendors did not participate in alternative financing in lieu of enacted appropriations involving the Illinois Finance Authority during Fiscal Year 2016.

Transactions Involving the Vendor Payment Program and Vendor Support Initiative Program

Vendor Payment Program (VPP)

In 2011, the State of Illinois (State) created the voluntary VPP in response to delays in payments for goods and services provided by the State’s vendors arising from the State’s cash flow deficit. The Department of Central Management Services (CMS) approved third party financing entities to act as “qualified purchasers” of accounts receivable from “participating vendors” who had submitted invoices which had not been paid by the State.

A participating vendor’s accounts receivable is eligible for the VPP if it is from an invoice unpaid by the State that is (1) not for medical assistance payments (2) where 90 days have passed since the proper bill date, which is (3) entitled to interest under the State Prompt Payment Act (Act) (30 ILCS 540) and (4) free of any liens or encumbrances. Under the terms of an agreement between a qualified purchaser and the participating vendor, the participating vendor receives payment for 90% of the receivable balance. The participating vendor, in turn, assigns its rights to the interest due under the Act to the qualified purchaser. When the State Comptroller ultimately pays the invoice, the participating vendor receives the remaining 10% due (less any offsets).

Notably, while CMS approved the qualified purchasers and provided information to vendors about VPP, neither CMS nor the State are parties to the assignment agreements.

During Fiscal Year 2015 and Fiscal Year 2016, none of the Department’s vendors participated in the Vendor Payment Program (VPP).

Vendor Support Initiative Program (VSI)

During Fiscal Year 2016, the State created the voluntary VSI as an alternative to the VPP for cases where the Department lacked an enacted appropriation or other legal expenditure authority to present invoices to the State Comptroller for payment. The VSI operated similarly to the VPP, although the Department was required to determine a participating vendor’s invoice (1) would have met the requirements of the VPP and (2) provided the proper bill date of invoice prior to the qualified purchaser and participating vendor entering into an agreement where the participating vendor received payment for 90% of the receivable balance. The participating vendor, in turn, assigned its rights to the interest due under the Act to the qualified purchaser. After the State Comptroller ultimately paid the invoice after the Department received appropriations or other

87 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY ALTERNATIVE FINANCING IN LIEU OF APPROPRIATIONS AND PROGRAMS TO ADDRESS UNTIMELY PAYMENTS TO VENDORS For the Two Years Ended June 30, 2016 (Not Examined) legal expenditure authority to pay the invoice, the participating vendor received the remaining 10% due (less any offsets).

During Fiscal Year 2016, the Department had three vendors who participated in VSI for 62 invoices, totaling $24,358. A summary of the amount of transactions by qualified purchaser follows:

TRANSACTIONS BY QUALIFIED PURCHASER

Qualified Purchaser Total VAP Funding Master Note Trust $ 24,358

88 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY INTEREST COSTS ON FISCAL YEAR 2016 INVOICES For the Two Years Ended June 30, 2016 (Not Examined)

Prompt Payment Interest Costs

The Department calculated the prompt payment interest due to vendors under the State Prompt Payment Act (Act) (30 ILCS 540) using the vendor’s proper bill date through the date the State Comptroller issues a warrant to the vendor, regardless of when and if an enacted appropriation existed during Fiscal Year 2016. The Act (30 ILCS 540/3-2) and the Illinois Administrative Code (74 Ill. Admin. Code 900.100) require interest to be paid under a daily simple interest rate of .033% (1% over a 30-day period) for every day elapsed following the 90th day after a vendor submits an eligible proper bill to the Department. The following chart shows the Department’s prompt payment interest incurred related to Fiscal Year 2016 invoices, calculated on the accrual basis of accounting, through June 30, 2016, by fund:

PROMPT PAYMENT INTEREST INCURRED Year Ended June 30, 2016

Fund # Fund Name Invoices Vendors Dollar Value 0531 Energy Efficiency Portfolio Standards Fund 23 4$ 40,835 0621 International Tourism Fund 2 2 1,871 0763 Tourism Promotion Fund 299 101 178,180 0883 Intra-Agency Services Fund 143 37 4,339 0973 Illinois Capital Revolving Loan Fund 2 2 43 469 146$ 225,268

89 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY AVERAGE NUMBER OF EMPLOYEES For the Years Ended June 30, 2016, 2015, and 2014 (Not Examined)

The following table, prepared from the Department records, presents the average number of employees, by division, and/or office for the Fiscal Years ended June 30, 2016, 2015, and 2014.

Fiscal Year Division 2016 2015 2014 General Administration 104 113 116 Office of Tourism 12 13 16 Office of Employment and Training 52 53 54 Office of Entrepreneurship, Innovation and Technology 22 21 20 Office of Regional Outreach 14 13 22 Office of Business Development 12 14 26 Office of Coal Development 2 5 9 Illinois Film Office 5 6 6 Office of Trade and Investment 12 12 15 Office of Energy Assistance 27 29 33 Office of Community Development 12 13 20 Office of Energy and Recycling/Illinois Energy Office 19 23 27 Total average full-time employees 293 315 364

90 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 06-203084 Boys and Girls Club of Greater Peoria, Inc. $ 123,590 $ 123,590 $ - $ 123,590 $ - Upgrade, renovation and facility repair. 06-203152 City of Aurora 30,000 - 30,000 30,000 - All costs associated with an interactive water fountain. 06-203310 Main Street East Moline 11,000 - 11,000 11,000 - Purchase land and construct a welcome sign in downtown East Moline. 06-203442 Chicago Park District 30,000 - 30,000 30,000 - Costs associated with a structural engineering investigation for Garfield Park Fieldhouse 06-203541 Centers For New Horizons, Inc. 30,000 - - - 30,000 All costs associated with window replacements, to include prior incurred costs. 06-203542 Chicago Park District 180,000 - - - 180,000 Grant funds will be used for the acquisition of property at 1169 East 43rd Street at the intersection of 43rd Street and Oakenwald in Chicago, Illinois. 06-203623 City of Chicago 100,000 - - - 100,000 For costs associated with the replacement of old traffic signal lights 06-203624 City of Chicago 250,000 - 250,000 250,000 - The grantee is a governmental entity that will use grant funds for installation of decorative lighting on Devon Avenue from Clark Street to Ravenswood Avenue. The actual project location includes 1600 - 1800 West Ravenswood Street in Chicago. Grant funding will be used to pay wiring/electrical costs 06-203663 Roselle Park District 100,000 - 100,000 100,000 - Playground construction at Newcastle Park and Goose Lake Park. 06-203715 City of Chicago 200,000 - 200,000 200,000 - Costs associated with construction of a new/larger branch library in Edgewater community of Chicago 06-203720 Between Friends 25,000 - - - 25,000 All costs associated with building renovations 06-203743 City of Marengo 150,000 - - - 150,000 For all costs associated with the design and construction of a new Teen Center. 06-203755 Decatur Public Library Foundation 100,000 40,000 60,000 100,000 - Renovation of unused space for creation of a history & cultural center at Decatur Public Library 06-203772 Chicago Board of Education 50,000 - 50,000 50,000 - Grant funds will be directed to Albert G. Lane Technical High School to improve accessibility to common use areas of the school for persons in wheelchairs. Specifically, grant funds will be used to construct Americans with Disability Act (ADA) improvements for access to the auditorium, library, and garden 06-203801 Chicago Park District 25,000 - 25,000 25,000 - Costs associated with a Bungalow Rehabilitation Project. 06-203808 City of Chicago 50,000 12,500 37,500 50,000 - For all costs associated with left turn arrows at intersection of Cicero & Belmont, and traffic signals at intersection of Kilbourn/Addison in Chicago, to include all prior incurred costs 06-203856 Catholic Bishop of Chicago dba Archdiocese 25,000 - - - 25,000 For costs associated with capital improvements to amate house facilities on South Seeley Avenue and Little of Chicago Village locations. 06-203990 Village of Channahon 20,000 - 20,000 20,000 - All costs associated with the construction of a water treatment plant. 07-203089 City of Chicago 50,000 12,500 - 12,500 37,500 For street resurfacing at various locations in the 6th Ward. 07-203096 City of Chicago 275,000 - - - 275,000 All costs associated with construction of new library for the Independence Branch 07-203097 Chicago Park District 75,000 - 75,000 75,000 - Grant funds will be used for renovations to the Independence Park Fieldhouse located at 3900 North Hamlin Avenue in Chicago and for the replacement of benches in the park located at 3945 North Springfield. 07-203118 Village of Manhattan 75,000 - 75,000 75,000 - Costs associated with a water project. 07-203152 Chicago Park District 50,000 12,500 37,500 50,000 - Grant funds will be used to remove the existing fence and install new fencing around the perimeter of Merrill Park located at 2154 East 97th Street in Chicago. 07-203157 Harvey Public Library District 51,156 - - - 51,156 For costs associated with building a 120-foot tower at 15441 Turlington Avenue in Harvey and connect it to wireless internet equipment. 07-203158 City of Chicago 20,000 5,000 - 5,000 15,000 For street repair under a viaduct. 07-203169 Village of Elsah 45,000 37,886 7,114 45,000 - For repairs to the historic schoolhouse building 1857 and to construct new walking paths along the creek running through the Village on Mill Street 07-203170 Bethalto Public Library District 30,000 - 14,482 14,482 15,518 Grant funds will be used for repairs/renovations to the Bethalto public library's little house, including but not limited to: replacing an existing deck and ramp, widening the entrance and installing a new door; making the bathrooms ADA accessible. 07-203173 City of Sesser 13,650 13,650 - 13,650 - For costs associated with constructing Homecoming Park, including but not limited to purchasing two city lots, benches and lighting. 07-203192 Chicago Park District 25,000 10,525 14,475 25,000 - Grant funds will be used to construct improvements to Gross Park, located at 2708 W. Lawrence Avenue in Chicago. Project activities include installing fencing and gates at the east side of the park for the security of the children; and also to construct general improvements to the ball fields 07-203214 City of Waukegan 100,000 - 100,000 100,000 - Exterior facade improvements to Police Annex Building located at 13 North Genesee Street in Waukegan, Illinois.

91 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 07-203222 Foss Park District $ 10,000 $ 3,200 $ 6,800 $ 10,000 $ - The grantee will use grant funds for park renovations at Boak park located at Argonne Drive and Glenn Avenue, North Chicago. Specifically, the grantee will establish a memorial in honor of fallen service members of the community; install additional fencing for added security; and repair, replace playground equipment including slide and swing apparatuses 07-203224 Village of Wonder Lake 43,000 - - - 43,000 All costs associated with park improvements. 07-203225 Spring Grove 25,000 - 25,000 25,000 - For costs associated with fish hatchery and park improvements 07-203229 City of McHenry 50,000 - 50,000 50,000 - Grant funds will be applied to the total costs bid for the completion of Phase 1 of the Riverwalk Project to the construction of a pedestrian bridge over Boone Creek. 07-203230 City of Woodstock 57,000 - 57,000 57,000 - For costs associated with Wood Library capital improvements. 07-203233 City of Marengo 75,000 - - - 75,000 For all costs associated with the design and construction costs of a new teen center to serve the community 07-203234 City of Marengo 75,000 - - - 75,000 For all costs associated with the construction of a baseball field. 07-203250 Ada S. McKinley Community Services, Inc. 50,000 - 50,000 50,000 - For administrative costs and to renovate the McKinley neighborhood house. Work will include the upgrading of the electrical system, repair to the roof and repaving the outside play area. The remaining funds will be set aside for administrative costs. 07-203265 Centers For New Horizons, Inc. 30,000 - - - 30,000 For all costs associated with window replacements. 07-203272 Chicago Park District 80,000 - 80,000 80,000 - Grant funding will be used for the following projects at the Lincoln park conservatory, located at 2400 North Stockton Drive in Chicago: fountain girl project (renovations to the sculpture) and renovations to rustic pavilion. 07-203273 Chicago Park District 95,000 - 95,000 95,000 - Renovations at Mondog Beach. 07-203274 City of Chicago 500,000 - 500,000 500,000 - All costs associated with constructing a new library in the Edgewater community 07-203285 Hazel Crest Park District 50,000 12,500 - 12,500 37,500 For costs associated with constructing a basketball court and resurfacing a walking trail with asphalt 07-203337 Chicago Park District 50,000 34,248 15,752 50,000 - Renovations to Merryman Park. 07-203379 Chicago Park District 40,000 10,000 - 10,000 30,000 Grant funds will be used to construct improvements to South Lakeview park located at 1300 W. Wolfram Street in Chicago. Specifically, grant funds will be used for the development of an irrigation system at South Lakeview Park. 07-203390 City of Aurora 300,000 - 300,000 300,000 - For all costs associated with land acquisition for the River's Edge Park in Aurora 07-203424 Frankfort Township 50,000 - 50,000 50,000 - For all costs associated with site improvements and architectural/engineering costs for a new administration building, to include all prior-incurred costs 07-203429 Chicago Park District 200,000 119,931 80,069 200,000 - Grant funds will be used to construct improvements to the spray pool at Kelvyn Park located at 4438 W. Wrightwood Avenue, Chicago. Specifically, grant funds will be used to renovate the current spray pool and develop a new fully accessible spray feature for children with disabilities 07-203431 City of Savanna 50,000 12,500 - 12,500 37,500 All costs associated with sidewalk renovation, repair, and replacement. 07-203475 Chicago Park District 75,000 - 75,000 75,000 - Grant funds will be used to construction improvements to the field house at McKinley Park located at 2201 W. Pershing Road, Chicago. Specifically, these grant funds will be used for the replacement of the existing doors and frames at the east and west entrance porticos. Project activities include the removal of existing doors and frames, installation of new metal doors and frames consistent with the historic profiles of the current doors; and all associated hardware and glazing. 07-203524 County of Hardin 25,000 - - - 25,000 All costs associated with tuck pointing for the Hardin County Courthouse, located at 1 Main & Market Streets, Elizabethtown, Illinois. 07-203526 Village of Cave-in-Rock 25,000 18,142 1,388 19,530 5,470 Upgrade and increase electrical hookups, water hookups, campground lighting and circuit breaker box as well as construct a pavilion at Cave-in-rock recreational area along East Water Street. 07-203531 County of Gallatin 25,000 - - - 25,000 Grant funds will be used to construct improvements to the Gallatin county courthouse located at 484 North Lincoln Boulevard, Shawneetown. Project activities include tuck-pointing the exterior of the courthouse to repair crumbling stucco; completion of an electrical survey; and the installation of new wiring, in accordance with the survey findings. 07-203546 Foss Park District 41,000 - 41,000 41,000 - Funds from this grant will be used for renovations to Angel Park, located at Sherman Avenue and 24th Place in North Chicago. Renovations include the removal of old, unsafe existing play equipment and necessary site preparation for the installation of a modular play unit. The project also includes installation of tables and benches and a basketball play area.

92 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 07-203553 City of Chicago $ 200,000 $ - $ 14,853 $ 14,853 $ 185,147 Funds from this grant will be used for the design/construction of the streetscape improvements of Madison Street between 4300 W Kildare Avenue and 4000 W Pulaski Road. Specifically, funds will be used for design costs, filling vaulted sidewalk, signage, and resurfacing 07-203555 Chicago Park District 500,000 125,000 176,789 301,789 198,211 The grantee is a governmental entity providing recreational opportunities to residents within its jurisdiction of Chicago Park District, Cook County. Grant funds will be used in addition to local and state funding for the total costs bid for the construction of improvements to the community center at Clarendon Park located at 4501 N. Clarendon Avenue, Chicago. 07-203575 City of Chicago 100,000 - 100,000 100,000 - All costs associated with replacing windows and general attention to physical plant at South Shore Branch Library. 07-203592 Chicago Park District 75,000 - 75,000 75,000 - Grant funds will be used to construct improvements to renovate the comfort station near the ball fields at Kennedy Park located at 11320 S. Western Avenue, Chicago. Specifically, grant funds will be used to renovate both men and women toilets to make them ADA accessible, install new exterior doors and window screens, related plumbing, electrical, partitions, accessories and the construction of concrete ramps and a new roof with gutters and down spouts. 07-203610 City of Herrin 50,000 - - - 50,000 All costs associated with the improvement of the storm water drainage system 07-203618 Village of Carrier Mills 25,000 - - - 25,000 Village of Carrrier Mills - all costs associated with infrastructure/building improvements 07-203619 Village of Eddyville 25,000 - 25,000 25,000 - Grant funds will be used to change the roof line on the Village hall, remodel community center kitchen and replace torn out sidewalks. 07-203620 Pulaski County 25,000 - 25,000 25,000 - Grant funds will be used to install three entry doors at the Pulaski County Courthouse located in Mound City. 07-203650 City of Chicago 1,400,000 - 1,400,000 1,400,000 - The grantee is a governmental entity providing various services, including public access to library services, to residents in the City of Chicago, Cook County through the Chicago Public Library. Grant funds will be applied to the total of all costs bid for the design and construction of a new 7,000 square foot library in the 36th Ward. 07-203656 Chicago Park District 25,000 - 25,000 25,000 - Grant funds will be used to construct improvements at DuSable Park located at 401 North Lake Shore Drive, Chicago. Specifically, grant funds will be used for the construction of interior paths and the development of open space throughout the park. 07-203661 Village of Glenwood 115,000 - 102,480 102,480 12,520 The grantee is a governmental entity providing essential services to residents within its jurisdiction of the Village of Glenwood, Cook County. Grant funds will be used in addition to local funding for the completion of a building expansion project at Glen Park Fieldhouse, located at 192nd & Minerva Avenue in Glenwood, to provide space for youth activities and outreach programs. Specifically, grant funds will be used for the construction of a building addition and code upgrades of the existing building 07-203669 Chicago Park District 400,000 - - - 400,000 Grant funds will be used to construct improvements at Austin Town Hall Park located at 5610 W. Lake Street, Chicago. Specifically, grant funds will be use to renovate the basement level of the fieldhouse, which houses a music studio, dance studio, and locker room (including toilets and showers) 07-203717 Village of Thornton 60,000 - - - 60,000 Grant funds will be used for all costs associated with the renovation of a mini-park site 07-203721 Village of Swansea 30,000 - 30,000 30,000 - Grant funds will be used to design, construct and install two illuminated "Welcome to Swansea" monument signs. 07-203727 Chicago & Midwest Regional Joint Board 1,000,000 - - - 1,000,000 All costs associated with the renovation/rehabilitation of the Sidney Hillman Health Center 07-203746 Village of Wonder Lake 25,000 - 25,000 25,000 - Grant funds will be used for all costs associated with improvements to various grantee baseball fields 07-203754 City of Mt. Olive 100,000 45,000 55,000 100,000 - The grantee will use grant funds for the renovation of building, located at 210 E. Main Street, Mt. Olive. Specifically, grant funds will be used to renovate the building for the purpose of creating the Mother Jones Labor Museum. Project activities include the construction of roof repairs, interior walls, doors, flooring, electrical improvements, and heating and cooling systems 07-203767 Chicago Park District 50,000 - 50,000 50,000 - Grant funds will be used to construct structural improvements to the South Shore Cultural Center located at 7059 S. Shore Drive in Chicago. Project activities include the repair of the flat roof and the interior plaster ceilings and columns of the ballroom on the first floor 10-203035 Cook County 1,500,000 - 375,000 375,000 1,125,000 Grant funds will be used for costs associated with the construction of a Gastroenterology Suite for the Provident Hospital Campus.

93 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 10-203046 County of Peoria $ 5,000,000 $ 4,000,000 $ 1,000,000 $ 5,000,000 $ - Grant funds will be used for all costs associated with the construction of a 132-space parking deck located at 208 SW Water Street in Peoria, Illinois. 10-203050 Phoenix Foundation Southern Illinois, Inc. NFP 3,000,000 2,874,411 - 2,874,411 125,589 The grantee will use grant funds for physical improvements to the previously closed medical facility, which is located at 400 Plum Street in Carmi, Illinois, in an effort to store health care services to White County 10-203065 Chicago Housing Authority 11,700,000 10,504,733 - 10,504,733 1,195,267 Grant funds will be used for the demolition of low rise dwellings at Leclaire Courts, a public housing development within the Garfield Ridge community on the Southwest side of Chicago, consisting of 55 buildings. The project will include site cleanup, and re-establishment of the property site in preparation for future development. 10-203084 City of Rock Island 75,000 - - - 75,000 Grant funds will be used for costs associated with the redesign and subsequent construction of Douglas Park, located at the intersection of 9th Street and 18th Avenue in Rock Island. 10-203104 Catholic Bishop of Chicago dba Archdiocese 25,000 6,250 18,750 25,000 - The grantee will serve as fiscal agent for purposes of this grant, and will direct grant funding to St. Odilo of Chicago School for the purchase and installation of an HVAC system in the parish hall located at 6617 W. 23rd Street in Berwyn. 10-203112 Joliet Arsenal Development Authority 100,000 - 25,000 25,000 75,000 Grant funds will be used to rebuild the historic gatehouse to the former JAAP (Joliet Army Ammunition Plant) located at Arsenal Road in Wilmington, Illinois 10-203151 Chicago Board of Education 50,000 21,946 4,675 26,621 23,379 Grant funds will be used for renovations to upgrade security and communications systems and interior facility improvements, at Myra Bradwell Communications Arts and Sciences Elementary School located at 7736 South Burnham Avenue in Chicago, Illinois 10-203152 Chicago Board of Education 50,000 22,110 - 22,110 27,890 Grant funds will be used for the upgrading of the student lockers at the grantee-owned facility, known as Miriam Canter Middle School, located at 4959 South Blackstone in Chicago 10-203159 Chicago Board of Education 50,000 27,250 13,521 40,771 9,229 Grant funds will be used for an HVAC communication automation system at the grantee-owned facility, known as William New Sullivan Elementary School, located at 8331 South Mackinaw Avenue in Chicago. 10-203160 Chicago Board of Education 50,000 - - - 50,000 The grantee is a governmental entity that oversees the operations of the Chicago Public Schools. Grant funds will be directed to one of those schools, specifically Wadsworth Elementary school, located at 6420 S. University Avenue in Chicago. The grantee will utilize grant funds for all costs associated with repairing and/or replacing all entrance doors to the school as well as repairing and/or replacing auditorium seating. 10-203163 Chicago Board of Education 50,000 9,000 41,000 50,000 - Grants funds will be used for the purchase and installation of a roof top central air unit and a portion of the total cost of two HVAC pumps. 10-203164 Chicago Board of Education 50,000 34,638 - 34,638 15,362 Grant funds will be used for security system improvements at Edgebrook Elementary School 10-203167 Chicago Board of Education 200,000 - 198,477 198,477 1,523 Grant funds will be used for costs associated with improvements to the electrical system, plumbing, carpentry, lockers and roofing at Hyde Park Academy High School located at 220 S. Stony Island Avenue in Chicago, Illinois. 10-203169 City of Berwyn 50,000 12,500 37,500 50,000 - Various improvements to Pavek Swimming Pool and Janura Park 10-203173 Alivio Medical Center 100,000 37,225 62,775 100,000 - Grant funds will be used to cover a portion of the costs associated with the build-out and renovation of an existing 10,000 square foot, 2 story building with a basement at 3400 S. Oak park Avenue in Berwyn, Illinois. 10-203186 City of Windsor 139,776 69,961 69,815 139,776 - A portion of the grant funds will be used to remodel grantee-owned building at 1112 Maine Street to accommodate the city hall, police department and public works department. Another portion of the grant funds will be used to renovate a building at 1220 Maine Street to accommodate the equipment for the water, sewer and streets departments. The balance of the grant funds will be used to remove and replace the filter media in two existing pressure filters at the water treatment plant 10-203194 Manhattan Township 25,000 6,250 18,750 25,000 - Funds from this grant will be used for construction expenses associated with building an addition to the existing maintenance building located at 24645 S. Eastern Avenue in Manhattan, Illinois 10-203220 Village of Findlay 145,662 77,657 68,005 145,662 - Grant funds will be used for a portion of the costs associated with the purchase and installation of the new filtration equipment as well as the required piping to connect the new filters to the existing treatment system. 10-203256 City of Chicago 100,000 25,000 7,296 32,296 67,704 Grant funds will be used for costs associated with the renovation of viaduct along 79th Street in Chicago 10-203258 County of Macoupin 100,000 25,000 75,000 100,000 - Grant funds will be used for costs associated with the first phase of the restoration of the exterior of the historic Macoupin County Courthouse located at 201 East Main Street in Carlinville, Illinois

94 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 10-203277 Chicago Board of Education $ 160,000 $ 108,139 $ 51,861 $ 160,000 $ - Grant funds will be used for all costs associated with renovations to the Fort Dearborn Elementary School located at 9025 South Throop. 10-203280 City of Chicago 125,000 31,250 84,333 115,583 9,417 Funds from this grant will be used for wiring/electrical costs associated with upgrading the existing arterial streetlights to 400-watt fixtures within the 34th Ward of Chicago 10-203282 Township of Calumet 150,000 137,965 - 137,965 12,035 A portion of the grant funds will be used for the purchase of a building, currently being leased by the grantee and known as the Calumet Township Senior Center Building, located at 12633 Ashland Avenue in Calumet Park. Another portion of the grant funds will be used for improvements at the senior center building. The balance of the grant funds will be used for infield repairs to the township field and replacement of a door at the township garage. 10-203285 Cass County 50,000 36,413 13,587 50,000 - Grant funds will be used for the replacement of the Miller Creek Bridge on County Highway 12 in Cass County. 10-203287 City of Nauvoo 75,000 66,022 8,978 75,000 - Grant funds will be used for the design and construction of water main and related appurtenances to improve domestic supply to customers in the Southeast area of the City 10-203308 Chicago Board of Education 25,000 20,850 3,995 24,845 155 The grantee is a governmental entity that oversees the operations of the Chicago Public Schools. Grant funds will be directed to one of those schools, specifically George B. Armstrong School, located at 2111 W. Estes Street in Chicago. The grantee will utilize grant funds for all wiring/electrical costs associated with installing electrical wiring and hand dryers in all student washrooms 10-203315 Chicago Board of Education 25,000 19,251 - 19,251 5,749 Grant funds will be used for all costs associated with installing ceiling fans in each classroom. In addition to installing ceiling fans, remaining grant funds will be used to replace or restore manual clutch roller shades throughout the building 10-203322 School District 34 Cook County 25,000 6,250 18,750 25,000 - Grant funds will be used for the replacement of existing lighting in the gymnasium at the grantee-owned facility, known as Hoffman School, located at 2000 Harrison Street in Glenview 10-203326 School District 74 Cook County 25,000 6,250 - 6,250 18,750 Grant funds will be used for the replacement of doors and door frames in the grantee-owned facility, known as Lincoln Hall Middle School, located at 6855 North Crawford Avenue in Lincolnwood 10-203340 YBLC Inc. dba Youth Build Lake County 240,000 91,827 115,742 207,569 32,431 Grant funds will be used to rehabilitate affordable housing single family homes, located at 2015 Elim and 1821 Joanna in Zion, Illinois. These properties will be donated to the grantee for rehabilitation and will be sold by the grantee once the grant term has ended. 10-203359 City of Chicago 600,000 193,000 - 193,000 407,000 Grant funding will be used for acquiring the necessary property and preparing the site for a municipal improvement project involving the development and construction of a pedestrian bridge in the 4th Ward, on property located at 1163 East 43rd Street, Chicago, Illinois. 10-203366 School District 131 200,000 - 181,726 181,726 18,274 Grant funds will be used for a portion of the total prior incurred costs associated with the mechanical system purchase and installation of an HVAC system at the grantee-owned facility, known as East Aurora High School, located at 500 Tomcat Lane in Aurora. Project started in July, 2013 and was completed in September, 2014. 10-203377 Chicago Board of Education 275,000 - 83,265 83,265 191,735 Grant funds will be used for wiring/electrical costs and equipment/material/labor costs related to infrastructure upgrades at Morgan Park High School, located at 1744 West Pryor Avenue in Chicago. 10-203379 Village of Calumet Park 100,000 25,000 75,000 100,000 - Grant funds will be used for the streetscaping and roadway improvements along South Ada Street between Burr Oak Street and West 126th Street in Calumet Park, Illinois. 10-203381 City of Markham 125,000 51,200 73,800 125,000 - Grant funds will be used for the removal and replacement of approximately 1,000 linear feet of street infrastructure, including the installation of streets and combination sewers on grantee-owned property located at 155th Street in Markham. 10-203384 Village of Hazel Crest 75,000 30,000 45,000 75,000 - Grant funds will be used for the inspection of a million gallon water ground storage tank; the by-pass piping of a 12-inch supply water main; removal of sediment; and for the replacement of deteriorated structural beams and renovation of remaining beams that support the water tank roof, located at 3000 West 170th Place in Hazel Crest. 10-203386 Village of Robbins 150,000 - 67,673 67,673 82,327 Grant funds will be used for a portion of the total costs associated with the resurfacing of Claire Boulevard, on grantee-owned property, from Kedzie Avenue to I-294 in Robbins 10-203388 City of Chicago 80,000 20,000 60,000 80,000 - Grant funds will be used for costs associated with upgrading the lighting in the 34th Ward of Chicago, specifically on approximately ten blocks of West 115th Street, from State Street to Wallace Street.

95 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 10-203393 City of Chicago Heights $ 305,000 $ 76,250 $ - $ 76,250 $ 228,750 Funds from this grant will be used for upgrades and repairs to the water system at various locations within the City limits. 10-203406 Chicago Board of Education 25,000 - 21,946 21,946 3,054 Grant funds will be used for a wireless/LCD marquee; the painting of exterior windows, gutters and awning; and a parking lot gate at George Rogers Clark Elementary School, located at 1045 South Monitor Avenue in Chicago, including all prior incurred costs 10-203408 Chicago Board of Education 25,000 - - - 25,000 Funds from this grant will be used for infrastructure improvements at McNair Elementary School, located at 4820 West Walton in Chicago, Illinois. 10-203410 Chicago Board of Education 25,000 - 25,000 25,000 - Grant funds will be used for the replacement of carpet tiles at the grantee-owned facility, known as Michele Clark Academic Prep Magnet High School, located at 5101 West Harrison in Chicago 10-203413 City of Rolling Meadows 47,921 45,841 2,080 47,921 - Grant funds will be used toward the reconstruction of a City intersection 10-203414 Village of Elk Grove Village 100,000 25,000 - 25,000 75,000 Grant funds will be used for renovations and infrastructure improvements to a sanitary sewer lift station 10-203427 Chicago Board of Education 300,000 295,599 - 295,599 4,401 Funds from this grant will be used for equipment/material/labor and for construction management/oversight costs associated with projects at Ravenswood Elementary School, located at 4332 North Paulina in Chicago. 10-203430 Children's Advocacy Center of North & 30,000 7,500 22,500 30,000 - Grant funds will be used to cover a portion of the costs associated with the complete remodeling of the Northwest Cook County grantee-leased building located at 640 Illinois Boulevard in Hoffman Estates, Illinois 10-203436 Chicago Park District 100,000 25,000 - 25,000 75,000 Grant funds will be used for costs associated with construction improvements at Clarendon Park and the fieldhouse, located at 4501 North Clarendon Avenue in Chicago 10-203446 City of Chicago 575,000 - 188,832 188,832 386,168 Grant funding will be used for a municipal improvement project involving the installation of new pcc 5" sidewalks, new ADA compliant ramps, new 8" driveways and spot curb repairs. The project also includes electrical work for the installation of residential street lighting 10-203447 City of Chicago 44,200 39,171 632 39,803 4,397 Grant funding will be used for the reconstruction of a sidewalk and include associated curb cuts and ramps 10-203482 Chicago Board of Education 60,000 40,923 15,560 56,483 3,517 Funds from this grant will be used for costs associated with renovation of the auditorium at Thomas Kelly High School, located at 4136 South California Avenue in Chicago, Illinois 10-203483 Chicago Board of Education 80,000 - - - 80,000 Grant funds will be used for all costs associated with parking lot improvements for Gage Park High School located at 5630 South Rockwell. 10-203491 City of Metropolis 75,000 50,341 24,659 75,000 - Grant funds will be used for the upgrading of pathways; directional signage and construction of a parking lot at the Sports Park, located at 2004 Metropolis Street in Metropolis, Illinois. 10-203498 Village of New Haven 25,000 - 25,000 25,000 - Grant funds will be used as reimbursement of a portion of the total prior incurred costs associated with the construction of a Village Hall/Community Center at 650 Vine Street in New Haven 10-203500 County of Hardin 50,000 20,030 29,970 50,000 - Grant funds will be used for renovations at the grantee-owned facilities of the County Courthouse and County Jail, located at 1 Main Street in Elizabethtown. 10-203507 Village of East Carondelet 30,000 - 7,500 7,500 22,500 Grant funds will be used for costs associated with roadway improvements on the grantee-owned roadway, known as 12th Street, in East Carondelet. 10-203534 Village of Hazel Crest 139,717 114,147 25,571 139,717 - Grant funds will be used to re-line the grantee's sanitary sewer system, at various locations within the village limits of Hazel Crest. 10-203536 Bremen Township 83,406 31,043 52,364 83,406 - Renovation of restrooms in the township senior/youth center located at 15350 Oak Park Avenue in Oak Forest and for resurfacing of the driveway. 10-203551 Chicago Park District 12,500 3,125 - 3,125 9,375 Grant funds will be used for equipment/material/labor costs associated with the renovation of Meyering Park playground, located at 7140 South King Drive in Chicago. Costs include patching of rubberized soft surfacing inside the playground 10-203554 City of Chicago 340,000 339,498 - 339,498 502 Grant funding will be used for the removal and replacement of sidewalks 10-203560 City of Chicago 80,000 20,000 60,000 80,000 - Funds from this grant will be used for wiring/electrical costs associated with installing left-turn arrows and count-down pedestrian signals at the intersection of 71st and Damen Streets in Chicago 10-203580 Chicago Board of Education 20,000 13,917 - 13,917 6,083 Grant funds will be used for equipment and installation costs associated with renovation and improvements to the facilities play lot at 3810 West 81st Place, Dawes Elementary School. 10-203581 Chicago Board of Education 20,000 6,800 - 6,800 13,200 Funds from this grant will be used to renovate two washrooms at McKay School, located at 6938 South Washtenaw Avenue in Chicago. 10-203592 Bishop Shepard Little Memorial Center 200,000 - 50,000 50,000 150,000 Grant funding will be used for costs associated with paving/concrete/masonry such as pavement, concrete, rock, mortar, tuckpointing, and associated labor and installation costs.

96 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 10-203593 Bishop Shepard Little Memorial Center $ 75,000 $ 18,750 $ - $ 18,750 $ 56,250 Grant funding will be used for costs associated with various mechanical systems 10-203635 Mobile C A R E Foundation 200,000 88,048 - 88,048 111,952 Grant funds will be used to cover a portion of the costs associated with the development, construction and occupation of a new permanent facility. 10-203637 Latin Women In Action 200,000 50,000 - 50,000 150,000 Grant funds will be used for the renovation of the building 10-203640 La Causa Community Committee 85,000 21,250 - 21,250 63,750 Grant funds will be used for the renovation of a grantee leased property at 8816 S. Commercial Avenue, Chicago, Illinois, for use as a youth program center. 10-203642 SHORE Community Services, Inc. 50,000 23,618 2,192 25,809 24,191 Grant funds will be used to renovate Karger House, Laura House, and the Regenstein Center in Skokie 10-203646 Brighton Park Neighborhood Council 450,000 117,900 153,767 271,667 178,333 Grant funds will be used to cover a portion of the costs associated with acquisition and development costs associated with a property for the development of the grantee's community center 10-203662 Daniel J Nellum Youth Services Inc. 45,000 11,250 5,000 16,250 28,750 Grant funds will be used for a portion of the total costs associated with the purchase of a building, located at 7831 South Lawndale in Chicago, and a portion of the costs for renovations at the building. 10-203663 Daniel J Nellum Youth Services Inc. 50,000 12,500 18,775 31,275 18,725 Grant funds will be used for a portion of the total costs associated with the purchase of a building, located at 7831 S. Lawndale in Chicago, and a portion of the costs of renovations at the building 10-203670 City of Chicago 100,000 25,000 - 25,000 75,000 Grant funds will be used for improvements within the Logan Square community area 10-203671 Chicago Board of Education 50,000 - - - 50,000 Grant funds will be applied toward all costs associated with the tile upgrade project. 10-203679 Village of Oak Lawn 800,000 - 800,000 800,000 - Grant funds will be used to cover a portion of the prior incurred costs associated with the grantee's street resurfacing project at various locations within the grantee's jurisdiction 10-203693 Custer Township 50,000 48,693 1,307 50,000 - Grant funds will be used for the repair and resurfacing of Maguire Road in Custer Park in Custer Township. 10-203695 Chicago Park District 250,000 230,501 19,499 250,000 - Grant funds will be used for prior incurred costs associated with infrastructure and construction improvements at four public park facilities in the City of Chicago: Kennedy Park, located at West 113th Street and South Western Avenue; McKiernan Park, located at West 107th Street and South Sawyer Avenue; Ridge Park, located at West 96th Street and South Longwood Drive; and Munroe Park, located near West 105th Street and South Maplewood Avenue. 10-203710 Township of Calumet 150,000 133,733 - 133,733 16,267 A portion of the grant funds will be used for the purchase of a building, currently being leased by the grantee and known as the Calumet Township Senior Center Building, located at 12633 Ashland Avenue in Calumet Park. The remaining grant funds will be used for the demolition of a bridge across the Calumet River, located at 131st and Aulwurm Drive in Blue Island 10-203714 Village of Robbins 35,000 - 35,000 35,000 - Grant funds will be used for the construction and renovation of sidewalks and ADA ramps 10-203725 City of Chicago 400,000 100,000 35,504 135,504 264,496 Grant funds will be used for costs (including prior incurred costs) associated with roadway resurfacing in the 29th Ward of Chicago, specifically on approximately three blocks of North Waller Avenue, from West Lake Street to West Huron Street. 10-203727 Chicago Board of Education 20,000 6,775 2,225 9,000 11,000 Funds from this grant will be used for renovations to Avondale Elementary School, located at 2945 North Sawyer Avenue in Chicago. 10-203728 Chicago Board of Education 20,000 9,000 9,050 18,050 1,950 Grant funds will be used to paint and plaster the interior of the building 10-203742 New Horizon Center for the Developmentally 25,000 - 25,000 25,000 - Grant funds will be used for reimbursement of costs for the construction and installation of a permanent Disabled electronic signal 6737 W. Forest Preserve Avenue, Chicago, Illinois 10-203752 Grand Prairie Services 75,000 39,833 27,982 67,815 7,185 Grant funds will be used for exterior renovations consisting of the erection of safety fencing with two automatic entrance gates to enclose the parking area and existing green space and the construction of a pavilion and concrete patio at the grantee-leased outreach behavioral healthcare center, known as Lincoln Center, located at 450 West 14th Street in Chicago Heights. Lincoln Center is owned by the related entity of Grand Prairie Services Property Holding Corp. and leased to the grantee. 10-203753 Boys & Girls Clubs of Chicago 511,000 237,750 273,250 511,000 - Grant funds will be used for all costs associated with renovations and repairs to the facility located at 3400 South Emerald. 10-203754 Boys & Girls Clubs of Chicago 250,000 62,500 - 62,500 187,500 Grant funds will be used for renovations and repairs to the grantee-owned facility, known as the General Wood Boys and Girls Club, located at 2950 West 25th Street in Chicago. 10-203775 Access Community Health Network 50,000 14,440 35,560 50,000 - Grant funds will be used to renovate the grantee-leased Melrose Park Family Health center located at 8321 West North Avenue in Melrose Park, Illinois.

97 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 10-203777 Cuba Township Road District $ 250,000 $ 119,819 $ - $ 119,819 $ 130,181.25 Grant funds will be used for the design and construction of a salt storage facility and underground conveyer system. 10-203804 Community Help Center 50,000 12,500 37,500 50,000 - A portion of the grant funds will be used for a portion of the total cost to purchase a building located at 5148 West Main Street in Skokie. The remaining grant funds will be used for renovation of the above property. 10-203823 Night's Shield 125,000 90,067 34,933 125,000 - Grant funds will be used for the renovation of the front of the current building, located at 301 East Garland in West Frankfort, and the installation of new flooring; the purchase of an adjacent plot of land, located at 300 East Charles Street in West Frankfort; the installation of fencing around the perimeter of the purchased property; and the installation of a concrete foundation for a new building to be eventually erected on the purchased property with other funding sources. 10-203827 City of Chicago 1,043,000 680,272 - 680,272 362,728 Grantee will administer grant funding through Department of Environment (DoE) for the development and implementation of an initial charging infrastructure to support a private electric vehicle market for the Chicago region. 10-203843 Chicago Board of Education 50,000 31,816 - 31,816 18,184 Grant funds will be directed to one of those schools, specifically Edward Coles Elementary School, located at 8441 South Yates Boulevard in Chicago. The grantee will utilize grant funds for wiring/electrical, equipment/material/labor and paving/concrete/masonry costs associated with lighting, wall structure, signage and heating and cooling system renovations for the school 10-203845 Global Girls 50,000 36,817 12,756 49,572 428 Grant funds will be used as a portion of the total costs associated with the renovation of a rented facility, located at 8149-51 South Chicago Avenue in Chicago. 10-203872 City of Sandwich 300,000 75,000 27,556 102,556 197,444 Grant funds will be used for pavement, curb, gutter, sidewalks, storm sewer, water main and street lighting improvements of the grantee-owned Fairwind Boulevard in Sandwich, Illinois 10-203893 City of Marshall 80,000 25,348 54,402 79,749 251 Grant funds will be used for the construction of a building to house the network operating center 10-203906 Village of Long Grove 175,000 43,750 131,250 175,000 - This overall project involves the design, construction, and restoration of various segments of a pedestrian/bike path on village-owned property in the Village of Long Grove, Illinois 10-203911 Village of South Jacksonville 250,000 225,000 11,088 236,088 13,912 Grant funds will be used for costs associated with resurfacing work conducted on Hardin Avenue in South Jacksonville. 11-203011 Catholic Bishop of Chicago dba Archdiocese 100,000 - 100,000 100,000 - Grant funds will be used for reimbursement of prior incurred costs for capital improvements previously of Chicago completed at the grantee's St. Ann Elementary School, located at 2211 W. 18th Place, Chicago, Illinois 11-203014 Lena Washington's Food & Shelter Foundation 300,000 75,000 - 75,000 225,000 The grantee will use grant funds for costs associated with the purchase and renovation of 4157 West Jackson in Chicago, Illinois for the purposes of establishing a temporary shelter for women and children. 11-203022 Centers For New Horizons, Inc. 250,000 - - - 250,000 Grant funds will be used for all costs associated with facility upgrades to the Melissa Ann Elam house located at 4726 South King Drive, Chicago, Illinois 11-203025 Heartland Alliance for Human Needs and 100,000 25,000 75,000 100,000 - Grant funds will be used for the masonry restoration, tuckpointing and rebuilding of the parapet of the Human Rights facility, known as the Marjorie Kovler Center, located at 1331 West Albion in Chicago 11-203085 City of Park City 500,000 125,000 375,000 500,000 - Grant funds will be used on grantee-owned property located at 333 Teske Boulevard in Park City for the demolition of an existing public works facility building and construction of a new public works facility building. 11-203090 City of Mounds 55,000 13,750 41,250 55,000 - Grant funds will be used for a portion of the equipment/material/labor costs associated with the replacement of three sewage lift stations located at 2289 Route 51 South in Mounds, Illinois 11-203099 South Suburban College 75,000 18,750 56,250 75,000 - Grant funds will be used to replace the roof to the main campus building and gymnasium to ensure the environment of the building remains safe and comfortable for faculty, staff, and students 11-203103 Centers For New Horizons, Inc. 250,000 - - - 250,000 Grant funds will be used for all costs associated with facility upgrades to the grantee-owned Melissa Ann Elam House located at 4726 South King Drive, Chicago, Illinois 11-203126 Northeast Illinois Regional Commuter Railroad 10,000,000 3,488,595 114,019 3,602,614 6,397,386 Construction of new Metra stations at Peterson, Ravenswood, and Ridge. Corporation 11-203134 Galena-Jo Daviess County Historical Society 14,700 12,500 2,200 14,700 - Grant funds will be used for the construction of the permanent exhibit "Driftless area: First peoples" to be located at 211 S. Bench Street in Galena, Illinois.

98 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 11-203154 Chicago Board of Education $ 500,000 $ 125,000 $ - $ 125,000 $ 375,000 Grant funds will be used for the installation of a new HVAC system for the lunchroom and auditorium at Thomas Kelly High School, located at 4136 South California Avenue in Chicago 11-203160 Chicago Board of Education 500,000 64,915 60,085 125,000 375,000 Grant funds will be used for the renovation of the athletic field; new lighting on the first floor of the facility; new water fountains and water lines; resurfacing of the parking lot; new baseball cages and benches; new gymnasium bleachers; and renovation of the tennis courts at the grantee-owned facility, known as Marie Sklodowska Curie Metropolitan High School, located at 4959 South Archer Avenue in Chicago 11-203161 North Berwyn Park District 500,000 497,884 2,116 500,000 - Grant funds will be used for all design/engineering; wiring/electrical; equipment/material/labor; paving/concrete/masonry; construction management/oversight; mechanical system; excavation/site prep/demolition; and plumbing costs associated with renovations to various parks located in Berwyn 11-203162 Chicago Park District 3,000,000 - 1,638,873 1,638,873 1,361,127 Grant funds will be used as reimbursement for prior incurred costs associated with construction improvements at Senka Park. 11-203164 Healthcare Alternative Systems, Inc. 100,000 42,180 - 42,180 57,820 Funds from this grant will be used for costs associated with building a second story to the existing grantee- owned building located at 5005 W. Fullerton Avenue in Chicago 11-203167 Chicago Board of Education 200,000 - - - 200,000 Grant funds will be used for equipment/material/labor costs associated with the removal of the existing asphalt on the playground of Ravenswood Elementary School, located at 4332 N. Paulina in Chicago, Illinois. 11-203169 City of Beardstown 100,000 25,000 74,850 99,850 150 Grant funds will be used for a municipal project involving roadway improvements 11-203190 Hollywood Heights Volunteer Fire Fighters 50,000 12,500 37,500 50,000 - Grant funds will be used for the renovation of the grantee-owned facility located at 1214 Hollywood Heights Road in Caseyville. 11-203202 Chicago Board of Education 25,000 - - - 25,000 Grant funds will be used to perform lead based paint mitigation at McCormick Elementary School, located at 2712 S. Sawyer Avenue in Chicago. 11-203246 eta Creative Arts Foundation, Inc. 500,000 186,557 313,443 500,000 - Grant funds will be used for costs associated with design and engineering; paving/concrete/masonry; and interior renovations and upgrades restrooms facilities, walls, and flooring to accommodate high-traffic commercial use associated with the expansion plans for the grantee facility at 7558 South Chicago Avenue. 11-203255 Preservation and Conservation Association of 250,000 222,456 27,544 250,000 - Grant funds will be used for a portion of the costs to construct/renovate a grantee-owned building located at Champaign County 503 S. State Street, Champaign, Illinois. 11-203267 Pilsen-Little Village Community Mental Health 1,500,000 1,297,032 6,400 1,303,432 196,568 Funds from this grant will be used for costs associated with the design and construction of a 4,000 square Center, Inc. foot addition to the grantee-owned Pilsen Wellness Center Main Office, located at 2319 S. Damen in Chicago. 11-203268 Pilsen-Little Village Community Mental Health 1,500,000 1,008,890 491,110 1,500,000 - Funds from this grant will be used for the design and construction of a new 2,000 square foot wellness Center, Inc. center at the grantee-owned Pilsen Wellness Center located at 2838 W. 21st Street in Chicago as well as for various capital improvements at the grantee-owned branch facilities 11-203277 Village of St. Anne 100,000 46,931 53,069 100,000 - Grant funds will be used for a portion of the costs for tar & chipping of various streets throughout the Village of St. Anne. 11-203284 City of North Chicago 100,000 25,000 - 25,000 75,000 Grant funds will be used for infrastructure improvements to a grantee-owned location on the Northwest corner of Sheridan Road and MLK, Jr. Drive in North Chicago, Illinois 11-203294 YMCA of Metropolitan Chicago 300,000 75,000 225,000 300,000 - Funds from this grant will be applied to the costs to build an aquatic center at the grantee-owned McCormick Tribune YMCA, located at 1834 North Lawndale Avenue in Chicago 11-203301 City of Winchester 50,000 12,500 37,500 50,000 - Grant funds will be used for a portion of the costs associated with constructing an all-weather access roadway on Nichole Road. 11-203303 Advocate Northside Health Network 2,500,000 701,867 1,798,133 2,500,000 - Grant funds will be used for a portion of the cost to construct a building addition to the existing grantee- owned Creticos Cancer Center on the campus of Advocate Illinois Medical Center located at 901 W. Wellington, Chicago, Illinois 11-203306 Cook County 5,000,000 1,259,750 439,041 1,698,791 3,301,209 Grant funds will be used for costs associated with the purchase and installation of a Magnetic Resonance Imaging (MRI) machine for the Provident Hospital Campus 11-203309 Neighborhood Alliance 100,000 77,153 22,847 100,000 - Grant funds will be used for a portion of the costs associated with infrastructure improvements for neighborhood associations within the City of Peoria

99 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 11-203321 City of Batavia $ 100,000 $ 25,000 $ 39,977 $ 64,977 $ 35,023 Grant funds will be used for the integration of high speed internet technology into the City's business community. 11-203328 City of West Chicago 150,000 37,500 112,500 150,000 - Grant funds will be used for a portion of the equipment/material/labor, paving/concrete/masonry and excavation/site prep/demolition costs associated with tunnel improvements. Specifically, grant funds will be used towards repairs to the main barrel of the main street tunnel, removal and replacement of the retaining walls at the south end of the tunnel, reconstructing the path at the south end of the tunnel to be ADA compliant and implementing lighting to ensure adequate illumination 11-203352 Village of Campus 25,000 7,500 17,500 25,000 - Grant funds will be used for the replacement of the street and sidewalks, ADA compliant ramps on the sidewalks, and other related street and sidewalk replacements necessities. 11-203353 Village of Carlock 25,000 21,000 4,000 25,000 - Funds from this grant will be applied to costs to replace an aging water treatment plant located at 300 S. Perry Street in Carlock. 11-203362 Village of Danforth 25,000 - 25,000 25,000 - Funds from this grant will be used to replace traffic signs within the Village to become compliant with the federal highway administration's retro reflectivity requirements 11-203373 Village of Hudson 25,000 - 6,250 6,250 18,750 Grant funds will be used for equipment/material/labor costs associated with the installation of sidewalks, gravel, culverts, and grass seed and any other materials needed for landscape repair, including all applicable labor. 11-203391 Village of Sibley 25,000 6,250 - 6,250 18,750 Grant funds will be used for a municipal improvement project involving the installation of a water well and well house. 11-203392 Village of Stanford 25,000 6,250 16,750 23,000 2,000 Grant funds will be used for costs associated with the removal and replacement of more than half of the grantee's water meters used in conjunction with the drinking water distribution system 11-203414 Chicago Park District 300,000 252,579 47,421 300,000 - The grantee will use grant funds to construct improvements, including some previously completed activities to five grantee-owned parks within the house of representatives' 20th district - Brooks, Norwood, Hiawaatha, Oriole, and Shabbona. 11-203422 Village of Hinsdale 825,000 330,000 42,740 372,740 452,260 Grant funds will be used to replace a 100 year old, single lane bridge over the railroad tracks at North Oak Street in Hinsdale. 11-203426 The Salvation Army 75,000 18,750 - 18,750 56,250 Grant funds will be used to cover a portion of the total costs to renovate a currently empty grantee-owned office building located at 100 N. 9th Street in Springfield, Illinois, for the purpose of creating a new corps and community center. 11-203430 Community Health & Emergency Services Inc. 3,000,000 915,542 - 915,542 2,084,458 Grant funds will be used for the construction of a sixteen bed hospital wing addition to the Cairo Megaclinic. 11-203440 Village of Clarendon Hills 250,000 62,500 174,300 236,800 13,200 Grant funds will be used for costs associated with the architectural and engineering designs for the Metra station improvement project the grantee is currently undertaking. The Metra station area redevelopment planning project seeks community input to establish a redevelopment plan for the site at 150 Ann Street in Clarendon Hills, Illinois. 11-203444 Town of Cicero 5,000,000 2,900,456 366,005 3,266,462 1,733,538 Grant funds will be used for the acquisition of property and the construction of a public aquatics facility 11-203449 Xi Lambda Chapter of A Phi A, Incorporated 100,000 27,500 72,500 100,000 - Grant funds will be used for costs associated with renovations to the grantee's facility at 8236 S. Western Avenue in Chicago, Illinois. The grantee uses this facility for its programs, services, and as home for its administrative offices. Renovations will include the installation of an elevator and related ADA compliance improvements of the corridors leading to and away from the elevator. The elevator will provide the public access to expanded meeting space. 11-203451 Champaign Park District 196,396 50,000 146,396 196,396 - Funds from this grant will be applied to costs associated with improvements to the roadway along the East, South and West sides of the lake in Kaufman Park which is located at 2612 West Springfield in Champaign, Illinois. 11-203462 Illinois Medical District Commission 16,750,000 11,029,682 5,720,318 16,750,000 - Grant funds will be used for improvements to a grantee-owned commercial corridor site and the renovation/rehabilitation of three grantee-owned buildings 11-203463 Featherfist Development Corporation 200,000 - 200,000 200,000 - Grant funds will be used to reimburse a portion of prior incurred costs associated with the pre-development construction costs of a new administrative and program office building located at 2301 E. 75th Street in the South Shore community of Chicago, Illinois 11-203465 Salem Christian School 20,000 - 5,290 5,290 14,710 Grant funds will be used to construct building repairs at 2909 W. McLean Avenue in Chicago

100 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 11-203472 Chicago Academy of Sciences $ 1,000,000 $ - $ 250,000 $ 250,000 $ 750,000 Grant funds will be used for renovating and expanding the early childhood learning center at the facility located at 2430 N. Cannon Drive, Chicago, Illinois. 11-203482 Village of Libertyville 197,566 197,566 - 197,566 - Grant funds will be used for a municipal improvement project involving the removal and replacement of the fire station driveway located 1551 N. Milwaukee Avenue in Libertyville, Illinois 11-203490 City of Flora 600,000 150,000 290,123 440,123 159,877 Grant funds will be used towards the construction of an approximately 10,000 square foot facility on City owned property located at 300 W. 2nd Street in Flora. 11-203501 Kane County 250,000 62,500 187,500 250,000 - Grant funds will be used for all costs associated with the construction of two fully operational wayside horn systems at the Lafox Road and Brundige road at-grade crossings in Saint Charles, Illinois. 11-203502 City of Greenville 375,000 366,209 8,791 375,000 - Grant funds will be used for the design and engineering aspect and construction of roads, sidewalks, curbs and guttering, box culvert/bridge, and water and sewer lines for a new roadway from Illinois route 127 West to Value City parking lot. 11-203517 Village of Thornton 175,000 - 175,000 175,000 - Grant funds will be used for the resurfacing of the grantee-owned road, known as Chippewa Drive in Thornton. 11-203525 City of Lincoln 40,000 12,000 5,500 17,500 22,500 Grant funds will be used for a portion of the costs associated with the rehabilitation and expansion of a municipal parking lot and alley located in the 700 Block of Pekin Street 11-203526 City of Lincoln 100,000 25,000 - 25,000 75,000 Grant funds will be used for a portion of the costs associated with the rehabilitation and expansion of a municipal parking lot and alley located in the 700 Block of Pekin Street 11-203528 City of Freeport 400,000 100,000 300,000 400,000 - Grant funds will be used for costs associated with the construction of a new water well located at Sierra Court in Freeport, Illinois. This new well will provide additional water supply outside of the main water treatment plant. 11-203529 City of Lanark 100,000 25,000 75,000 100,000 - Grant funds will be used for a portion of the costs associated with the improvements to a grantee-owned sanitary sewer lift station located on the East end of Carroll Street in Lanark 11-203541 Village of Bolingbrook 200,000 50,000 86,653 136,653 63,347 Funds from this grant will be used for erosion control in the Riverwoods Subdivision from Boughton Road to the East branch of the DuPage River in Bolingbrook, Illinois 11-203542 Board of Trustees Western Illinois University 42,500 39,462 3,038 42,500 - Grant funding will be used for capital improvements to the Alumni House 11-203547 Pillars Community Services 35,000 25,420 - 25,420 9,580 Grant funds will be used for the renovation of the grantee-owned facility, known as the Summit facility, located at 7240 West Archer Avenue in Summit. 11-203556 Village of La Grange 90,000 36,000 54,000 90,000 - Grant funds will be used for all design/engineering and wiring/electrical costs associated with the relocation of pedestrian activated push buttons at signalized intersections 11-203559 Village of Willowbrook 60,000 15,000 - 15,000 45,000 Grant funds will be used for costs associated with a drainage improvement project at a retention pond located on the Northwest corner of 63rd Street and Route 83 in Willowbrook, Illinois 11-203560 Village of Woodridge 100,000 25,000 75,000 100,000 - Grant funds will be used for a portion of the total costs for completion of the roadway related improvements on the grantee-owned center drive, from Woodridge Drive to Janes Avenue, in Woodridge, Illinois.

11-203561 Village of Pearl City 150,000 37,500 112,500 150,000 - Grant funds will be used to construct a new dike; raise the top elevations of existing dikes; and for submerged air diffuser systems. 11-203568 Forest Preserve District of DuPage County 500,000 200,691 160,163 360,854 139,146 The grantee will use grant funds for costs associated with the construction of a multipurpose trail bridge over county farm road in Hanover Park, Illinois. Grant funds will also be used for costs associated with the construction of approximately one mile of trail connection and 80" long prefabricated truss bridge over a tributary to the West Branch of the DuPage River that connects existing trails and recreational facilities in Hawk Hallow and Mallard Lake forest preserves. 11-203569 Forest Preserve District of DuPage County 364,354 364,354 - 364,354 - In partnership with Wayne Township, the grantee will use grant funds for costs associated with the construction of an approximately 0.6 mile long multi-purpose trail in the right of way along Schick Road. 11-203586 Joseph Academy Inc 150,000 44,214 21,531 65,745 84,255 Grant funds will be used for all costs associated with renovations to the grantee's main campus located at 1101 Gregory in Des Plaines.

101 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 11-203596 Plainfield Township Park District $ 600,000 $ 288,512 $ 311,488 $ 600,000 $ - Grant funds will be used for a portion of the costs associated with the construction of the Joey Kledzik memorial baseball field which will be located within Renwick community park in Plainfield. Remaining grant funds will be used to construct an asphalt trail along the DuPage river within the Village of Plainfield' master planned riverfront. 11-203605 DuPage County Housing Authority 25,000 - 25,000 25,000 - A portion of the grant funds will be used for the costs associated with repairs to the elevator at the grantee- owned building located at 711 East Roosevelt Road in Wheaton, Illinois. The balance of the grant funds will be used to repair three storm sewer grates located in the parking areas on the North and East side of the same building. 11-203616 Childrens Museum Foundation 1,000,000 - 1,000,000 1,000,000 - Grant funds will be used for a portion of the overall costs to purchase and renovate property located at 412, 414 and 416 East Adams Street in Springfield, Illinois 11-203632 City of Chicago 1,000,000 250,000 - 250,000 750,000 Grant funds will be used for costs associated with the construction and renovations to property owned by the city of Chicago located at 5801 North Pulaski Road. The grantee will convert this vacant and used property into the North Park Village Wellness Center. 11-203639 Preservation and Conservation Association of 250,000 162,050 56,028 218,078 31,922 Grant funds will be used for a portion of the costs to construct/renovate a grantee-owned building located at Champaign County 503 S. State Street in Champaign, Illinois. 11-203644 Resource Center for the Westside 450,000 - 123,500 123,500 326,500 Grant funds will be used for the purchase and renovation of foreclosed homes located at 11116 Boeger Communities Court and 2943 Downing Avenue, both in Westchester, with the properties to then be sold as low-income housing. 11-203646 Unity Temple Restoration Foundation 250,000 62,500 - 62,500 187,500 Grant funds will be used to construct a ground-source heat pump based HVAC system for Unity Temple 11-203652 Boys & Girls Club of West Cook County, Inc. 125,000 55,174 45,746 100,920 24,080 This overall project involves various renovations to the grantee-owned building and grantee-leased parking lot located at 4000 St. Paul Ave. in Bellwood, Illinois. 11-203665 Hutsonville Township Fire Protection District 150,000 47,350 102,650 150,000 - A portion of the grant funds will be used for reimbursement of prior incurred costs associated with the purchase of property in August, 2007; property is located at 400 East Cherry Street in Hutsonville. The remaining grant funds will be used to replace the old firehouse with the construction of a five bay 60 x 90 steel framed building, located at 400 East Cherry Street in Hutsonville 11-203668 Lester and Rosalie Anixter Center 50,000 12,500 31,649 44,149 5,851 Grant funds will be used to renovate and upgrade two properties within the city of Chicago, including a leased facility at 5038 W. Armitage Avenue and a grantee-owned HUD facility located at 1122 N. California. 11-203682 Palatine Township Town Fund 40,243 15,595 24,648 40,243 - Grant funds will be used for a portion of the costs associated with the installation of new storm sewers, catch basins, a sidewalk, and downspout extensions located on grantee-owned property at 721 South Quentin Avenue in Palatine, Illinois 11-203686 West Peoria Residents Association 25,000 6,250 18,750 25,000 - Grant funds will be used to purchase and install a portion of the street lighting equipment for use on Sterling Avenue between Farmington Road and Nebraska Avenue in an area commonly called Sterling Hill Roadway. 11-203689 Village of Villa Park 80,000 20,000 - 20,000 60,000 Grant funds will be used for a portion of the costs associated with structural and pavement improvements for the grantee-owned St. Charles Road Bridge located at 621 East St. Charles Road over Salt Creek in Villa Park. 11-203701 Friend Family Health Center Inc 200,000 50,000 - 50,000 150,000 Grant funds will be used for a portion of the overall costs associated with demolishing and re-designing the first floor of the building located at 5635 South Pulaski in Chicago, Illinois 11-203703 Vision of Restoration Inc 500,000 163,071 234,285 397,356 102,644 The grantee will use grant funds to construct improvements to the Rock Heritage Center located at 1206- 1208 Madison Street in Maywood, Illinois. 11-203708 City of Bunker Hill 100,000 25,000 44,568 69,568 30,432 Grant funds will be used to repair the outfall pipe at Bertagnolli Dam, the sewer main and lift station near Alton Street, and purchase a generator with transfer switch for East Warren Street's lift station 12-203002 City of Chicago 150,000 37,500 - 37,500 112,500 Grant funding will be used for installing street lighting around Tuley Park in the city's 6th Ward 12-203003 Kankakee Area Junior College District No 520 5,000,000 1,250,000 - 1,250,000 3,750,000 For costs associated with the construction of a new approximately 21,000 square foot wing to the current dba Kankakee Community technology education center on the grantee's campus at 100 College Drive in Kankakee, Illinois. 12-203004 Southern IL University-Edwardsville 4,121,400 4,037,651 83,749 4,121,400 - Grant funds will be used to construct a state-of-the-art ADA accessible mdl building of approximately 20,000 square feet, located at 1719 Annex Street, located near College Avenue on the grantee's historic Alton Campus.

102 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203009 Village of Plainfield $ 100,000 $ 25,000 $ 73,305 $ 98,305 $ 1,695 Grant funds will be used to cover the costs associated with upgrading the electrical systems and adding communications equipment at the grantee-owned police department property at 14300 S. Coil Plus Drive, Plainfield, Illinois. 12-203012 Fox Valley Family YMCA Inc 100,000 96,226 3,774 100,000 - A portion of the grant funds will be used for the rehabilitation of a kids zone into a family locker room, music rooms, and activity rooms. A portion of the grant funds will be used for the replacement of rooftop HVAC units. The remaining grant funds will be used for the renovation of staircases. All the grant funds will be expended at the grantee-owned facility located at 3875 Eldamain Road in Plano 12-203016 Village of La Grange 400,000 - 100,000 100,000 300,000 Grant funds will be used to purchase and install pedestrian signals at the following locations: 47th Street adjoining Waiola Park; La Grange Road and 52nd Street; and 47th Street and 9th Avenue. Remaining grant funds will be used to install flashing yellow beacons in the school zone of Ogden Avenue Elementary School. 12-203018 Zion Park District 300,000 75,000 225,000 300,000 - Grant funds will be used for all costs associated with replacing the roof and primary HVAC units of the grantee's leisure center located at 2400 Dowie Memorial Drive in Zion, Illinois 12-203030 Hopedale Medical Foundation 100,000 32,128 67,872 100,000 - Grant funds will be used as a portion of the overall costs for construction of a helipad (heliport) and associated approach (sidewalk) on grantee-owned land at the Lincoln street side of the hospital, located at 107 Tremont Street, adjacent to the Ambulatory Emergency Department 12-203034 Village of Hampshire 100,000 - 25,000 25,000 75,000 Grant funds will be used for a portion of costs associated with water well and water treatment improvements. 12-203038 Fuller Park Community Development 250,000 174,141 75,859 250,000 - Grant funds will be used for a portion of the costs associated with the pre-development phase of the Eden Corporation Place's Community Center Project located at 4417 South Stewart Avenue in Chicago, Illinois 12-203039 Kendall County Fair Association 200,000 137,063 62,857 199,919 81 Grant funds will be used for costs associated with infrastructure improvements at the Kendall county Fairground, located at 10826 State Route 71 in Yorkville, Illinois 12-203040 St. Mary's Church 250,000 - 243,369 243,369 6,631 A portion of the grant funds will be used as reimbursement for prior costs incurred associated with building renovations and the remaining grant funds will be used for carpeting, all at the grantee-owned facility, located at 15629 S. Route 59 in Plainfield, Illinois. 12-203042 Decker Township - Richland County 50,000 - 50,000 50,000 - Grant funds will be used to cover the costs associated with the purchasing land on which to build the equipment shed and the construction of the equipment shed on property located at 2396 County Highway 3 in Noble. 12-203044 Harter-Stanford Fire Protection District 150,000 - 150,000 150,000 - Grant funds will be used for a portion of the costs associated with the purchase and installation of approximately 46 new fire hydrants throughout Clay County 12-203050 Claremont Township 50,000 - 50,000 50,000 - Grant funds will be used to cover a portion of the total prior incurred costs associated with construction of a township building on grantee-owned property located at 7244 East Mount Pleasant Lane in Claremont 12-203051 Madison Township 50,000 47,500 2,500 50,000 - Grant funds will be used for a portion of the costs associated with the purchase and renovation of a building located at 1806 N. Illinois 130 in Olney, Illinois. 12-203054 County of Peoria 257,164 257,164 - 257,164 - Grant funds will be used for costs associated with improvements to the Peoria County Courthouse 12-203055 City of Park Ridge 35,611 35,611 - 35,611 - Grant funds will be used for costs associated with renovation of the existing training tower and training ground for the Grantee's Fire Department. This property is located at 1000 North Greenwood Avenue in Park Ridge. 12-203060 City of Des Plaines 40,000 10,000 30,000 40,000 - Grant funds will be used for costs associated with the purchase and installation of a lean-to storage area addition to Fire Station #3 at 130 East Thacker in Des Plaines, Illinois. Grant funds will also be used for costs associated with the purchase and installation of a permanent and fixed generator at Fire Station #1, located at 405 South River in Des Plaines, Illinois. 12-203065 Village of Harwood Heights 100,000 25,000 75,000 100,000 - Grant funds will be used as reimbursement for prior incurred costs to construct sidewalk improvements, completed in March 2012, within the village of Harwood Heights' corporate boundaries. 12-203067 Triton Community College & Technical 99,500 33,811 65,689 99,500 - Grant funds will be used for the renovation of existing restroom facilities to make them ADA compliant at Institute dba Triton College the grantee-owned campus located at 2000 5th Avenue in River Grove. 12-203068 Illinois State University 400,000 396,176 3,824 400,000 - Grant funds will be used for the renovation of the locker rooms at University High School, a grantee-owned property, located at 500 West Gregory in Normal, Illinois. 12-203071 Bloomington Township Fire Protection District 20,000 - 20,000 20,000 - Grant funds will be used to reimburse the grantee for a portion of the prior incurred costs associated with the construction of a building extension to the grantee-owned facility, located at 14880 Old Colonial Road in Bloomington.

103 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203078 Village of Deer Park $ 103,706 $ 96,943 $ 6,764 $ 103,706 $ - Grant funds will be used for storm water drainage improvements 12-203079 Village of Kildeer 125,000 31,299 93,701 125,000 - Grant funds will be used for costs associated with drainage improvements on Plumwood Drive, South of Long Grove Road in Kildeer, Illinois 12-203082 Village of Lindenhurst 237,730 87,322 150,408 237,730 - Grant funds will be used for the construction of various segments of a pedestrian/ bike path connecting Engle Memorial Park/ Community Center to the Lake Villa District Library 12-203085 Village of Round Lake Beach 100,000 30,000 70,000 100,000 - Grant funds will be used for the purchase and permanent installation of a standby power system for the water booster pumps at the grantee-owned facility, known as Orchard Lane Water Tower, located at 2095 Orchard in Round Lake Beach, Illinois. 12-203088 DuPage County 25,000 6,250 18,750 25,000 - Funds from this grant will be used for equipment/material/labor costs associated with the replacement of flooring in the dining room of the grantee-owned convalescent center located at grantee 400 North County Farm Road in Wheaton, Illinois. 12-203093 Village of Potomac 160,000 57,600 102,400 160,000 - Grant funds will be used for the removal of an existing metal water main line and the purchase and installation of a new plastic water main on grantee-owned property located along State Street from Downing Drive to Lane Street in Potomac, Illinois 12-203099 Morgan County 150,000 - 150,000 150,000 - Grant funds will be used for all costs associated with the renovation of the grantee-owned Morgan County Courthouse located at 300 West State Street in Jacksonville, Illinois. 12-203102 City of Amboy 250,000 62,500 73,771 136,271 113,730 Grant funds will be used to cover the costs associated with the construction of a new maintenance building on grantee-owned public works property at 1 South Water Street in Amboy, Illinois 12-203103 Illlinois Department of Natural Resources 350,000 - - - 350,000 Grant funding will be used for capital improvements at Lowden State Park involving the restoration of the Black Hawk statue. 12-203104 Village of Franklin Grove 125,000 31,250 29,238 60,488 64,513 Grant funds will be used to reimburse prior incurred costs associated with the construction of a new well house. 12-203113 Village of Fayetteville 50,000 12,500 37,500 50,000 - Grant funds will be used for all costs associated with the installation of storm water drainage on the East end of Illinois Avenue from the alley between South Water and South 1st and continued to South 2nd Street on the south side of Illinois Avenue within the municipal boundaries of the Village of Fayetteville 12-203122 Medinah Park District 50,000 12,500 37,500 50,000 - Grant funds will be used for a portion of the total costs associated with the replacement of the existing non- compliant playground equipment, surfacing, and connection routes at the grantee-owned Springhill Park located on Sunnydale Road in Roselle, Illinois. 12-203125 Wood Dale Park District 50,000 - 13,242 13,242 36,758 Grant funds will be used for a portion of the total costs associated with the paving of the grantee-owned park maintenance garage parking and equipment storage lot, located at Wood Dale Road and Montrose Avenue in Wood Dale. 12-203140 Village of Hampshire 225,000 - - - 225,000 Grant funds will be used for a portion of costs associated with connecting the northern water system with the main water system along US Route 20 within the village 12-203142 Village of Burlington 150,000 55,741 94,259 150,000 - Funds from this grant will be used for various infrastructure improvements in the Village of Burlington 12-203145 Village of Elizabeth 50,000 12,500 37,500 50,000 - Grant funds will be used for a portion of the costs associated with the clearance and gradation of a ditch which has been eroding away and flooding the grantee's wastewater treatment plant 12-203148 Stephenson County 100,000 25,000 75,000 100,000 - Grant funds will be used to construct improvements to the intersection at Pearl City Road, Kiwanis Drive, and Forest Road in Freeport, Illinois, within Stephenson County 12-203151 Township of Grant 200,000 50,000 150,000 200,000 - Grant funds will be used for a combined project involving roadway improvements and the construction of a pedestrian/bicycle pathway. 12-203156 DuPage County 25,000 8,750 16,250 25,000 - Funds from this grant will be used for paving/concrete/masonry costs associated with the installation of a new concrete porte cochere over the circular drive used for vehicle drop offs at the DuPage county convalescent center, located at 400 North County Farm Road in Wheaton, Illinois. Grant funds will also be used for the associated design/engineering costs for this project. 12-203157 Township of Lisle 25,000 6,250 18,750 25,000 - Grant funds will be used for the construction of a concrete pad with retaining walls, and the installation of a new automated chair lift for ADA access into the front entrance of the building. This grant-funded project will also include excavation for the construction of the concrete pad and landscaping around the perimeter of the concrete pad to be paid via other funding sources. 12-203159 City of Centralia 30,000 7,500 22,500 30,000 - Grant funds will be used for all paving/concrete/masonry costs associated with concrete improvements at 222 South Poplar Street in Centralia, Illinois.

104 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203162 City of Carlyle $ 65,000 $ 44,190 $ - $ 44,190 $ 20,810 Grant funds will be used for a portion of the costs to finance development of the new city sports complex located between 16996 and 16825 Old State Road. 12-203172 City of Petersburg 214,000 58,932 43,187 102,119 111,881 Funds from this grant will be used for costs associated with a downtown redevelopment project which includes: replacement of street lighting; ADA enhanced sidewalks; upgrading wiring and electrical services; and water line replacement. 12-203176 Village of Palestine 50,000 17,500 - 17,500 32,500 Grant funds will be used for a portion of the total costs associated with the replacement of sidewalks on grantee-owned property in the 100-300 blocks of South Main Street in Palestine 12-203177 City of Robinson 50,000 12,500 - 12,500 37,500 Grant funds will be used for a municipal project involving roadway improvements 12-203182 DuPage County 50,000 15,095 34,905 50,000 - Funds from this grant will be used for paving/concrete/masonry costs associated with the installation of a new concrete porte cochere over the circular drive used for vehicle drop offs at the DuPage County convalescent center, located at 400 North County Farm Road in Wheaton, Illinois. Grant funds will also be used for the associated design/engineering costs for this project. 12-203183 Forest Preserve District of DuPage County 100,000 25,000 - 25,000 75,000 The grantee will use grant funds for costs associated with the engineering work for 2.2 miles of limestone and asphalt trail in Winfield Mounds and West DuPage Woods Forest Preserves. 12-203185 Triton Community College & Technical 171,985 48,125 123,860 171,985 - Grant funds will be used for costs associated with the installation of ADA automatic door operators to Institute dba Triton College washrooms throughout the campus of Triton College, located at 2000 Fifth Avenue in River Grove 12-203187 Leyden Township 180,000 45,000 135,000 180,000 - Grant funds will be used for a portion of the costs associated with pump house reconstruction and improvements located at 2057 North Rose Street. 12-203188 Leyden Township 120,000 30,000 90,000 120,000 - Grant funds will be used for a portion of the costs associated with pump house reconstruction and improvements located at 2057 North Rose Street. 12-203189 Leyden Township 15,000 3,750 11,250 15,000 - Grant funds will be used for a portion of the costs associated with pump house reconstruction and improvements located at 2057 North Rose Street. 12-203190 Leyden Township 50,000 12,500 37,500 50,000 - Grant funds will be used for a portion of the costs associated with pump house reconstruction and improvements located at 2057 North Rose Street. 12-203203 Village of Cary 450,000 112,500 337,500 450,000 - Grant funds will be used to cover a portion of the costs associated with a complete reconstruction of a roadway, including the addition of sidewalks, curb and gutter, and the re-alignment of the intersection located at Route 14 and Janduscutoff Road. 12-203207 Village of Long Grove 100,000 25,000 - 25,000 75,000 Grant funds will be used for a portion of the costs associated with the design, engineering, and construction of a pedestrian/bike path in the Village of Long Grove, Illinois 12-203210 Ready Set Ride Therapeutic Recreation Facility 25,000 - 6,250 6,250 18,750 Grant funds will be used for costs associated with the replacement of pasture fencing and for costs associated with the purchase and installation of a new barn furnace. 12-203216 City of Yorkville 40,000 - 10,000 10,000 30,000 Grant funds will be used to cover a portion of the costs associated with construction of a materials storage facility at the grantee-owned property located at 610 Tower Lane, Yorkville, Illinois 12-203221 Village of Forsyth 200,000 125,737 74,263 200,000 - Funds from this grant will be applied to construction and renovation costs at the Forsyth Public Library, located at 268 South Elwood in Forsyth, Illinois. 12-203223 Village of Golden 50,000 19,264 30,736 50,000 - Grant funds will be used for the removal and replacement of clay storm sewer pipes and a concrete box culvert and the cleaning of a culvert at various grantee-owned locations within the Village of Golden. 12-203225 Village of Bluffs 50,000 - 50,000 50,000 - Grant funds will be used to replace approximately 300 existing residential water meters with new Radio Read water meters to reduce the required manpower for meter reading and improve meter accuracy 12-203229 Village of Cherry Valley 70,000 - 70,000 70,000 - Grant funds will be used to construct road improvements within the Swanson Park Subdivision in Cherry Valley, Illinois. 12-203232 Winnebago County Forest Preserve District 50,000 12,500 31,246 43,746 6,254 Grant funds will be used to cover costs associated with construction of a mid-1800s era barn and lean-to in the Macktown historic district on the grantee-owned property located at 2221 Freeport Road, Rockton, Illinois. 12-203236 Town of Cortland 75,000 - 18,750 18,750 56,250 This grant-funded project will involve all of the costs associated with the modification of storm water storage capacity at a detention basin located at 159 East Maple Avenue in Cortland, Illinois 12-203237 Town of Cortland 25,000 - 6,250 6,250 18,750 This grant-funded project will include all of the costs associated with the naturalization of two neighborhood detention basins within the same Watershed located at 225 West Ellen Drive in Cortland, Illinois.

105 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203239 Village of Lee $ 100,000 $ 40,000 $ 60,000 $ 100,000 $ - Grant funds will be used to reimburse the grantee for a portion of the prior incurred costs associated with design and construction improvements to the grantee's water system 12-203241 Village of Malta 100,000 25,000 75,000 100,000 - A portion of the grant funds will be used for costs associated with construction of a replacement water main between Route 38 and Shaffer Road in Malta, Illinois. The balance of the grant funds will be used for continued excavation work on the storm water retention lake to hold additional storm flow 12-203242 Bridge Communities, Inc. 40,000 32,629 7,371 40,000 - Grant funds will be used for costs associated with renovations to the grantee's transitional housing apartment building at 604 Pershing Ave. in Glen Ellyn, Illinois 12-203246 Amboy Fire Protection District 30,000 7,500 22,500 30,000 - Grant funds will be used to reimburse a portion of prior incurred costs for the equipment/material/labor costs associated with the completion of a new training module building located at 25 North East Avenue in Amboy. 12-203247 City of Dixon 150,000 - 37,500 37,500 112,500 Grant funds will be used for a portion of the costs associated with the construction of a multi-use trail extension and parking area along the Rock river in the 300-400 block of West River Street in the City of Dixon, Illinois. 12-203252 Village of Carol Stream 100,000 86,477 13,523 100,000 - Grant funds will be used for costs associated with the construction of a shared-use path on the West side of Kuhn Road. 12-203253 Wayne Township 100,000 - 100,000 100,000 - Grant funds will reimburse a portion of the prior incurred costs associated with the removal and replacement of the existing road, culverts, and guard rails at 4 Powis Road in Chicago, Illinois 12-203255 City of Saint Charles 100,000 - 42,174 42,174 57,826 Grant funds will be used for public safety and security infrastructure improvements at multiple locations within the city. 12-203256 Village of South Elgin 50,000 - 50,000 50,000 - Grant funds will be used as reimbursement for prior incurred costs to construct pavement improvements at the north area of the parking lot adjacent to the municipal annex at 1 West State Street. 12-203261 Village of Stanford 30,000 7,500 - 7,500 22,500 Grant funds will be used for a portion of the equipment/material/labor costs associated with the construction of a village maintenance building 12-203264 Illinois State Fair Museum Foundation 25,000 - 15,625 15,625 9,375 Grant funds will be used for all costs associated with general infrastructure improvements for the facility located at the Illinois State Fairgrounds in Springfield 12-203275 Village of Westchester 50,000 12,500 37,500 50,000 - Grant funds will be used to purchase and permanently install a backup generator to be located at the grantee owned facility located at 10300 Roosevelt Road in Westchester, Illinois. 12-203278 Village of Cambridge 100,000 25,000 75,000 100,000 - Grant funds will be used to cover the costs associated with sewer line replacement on grantee-owned property at various locations along North Street and South Street in Cambridge, Illinois 12-203281 Indian Trails Public Library District 50,000 - 50,000 50,000 - Grant funds will be used for reimbursement of a portion of the prior incurred costs associated with the renovations of the circulation work rooms and the creation of a hold room and circulation office at the grantee-owned facility located at 355 Schoenbeck Road in Wheeling. The project was started on 1/1/09 and completed on 11/1/09. 12-203288 DuPage County 20,000 7,000 13,000 20,000 - Funds from this grant will be used for paving/concrete/masonry costs associated with the installation of a new concrete porte cochere over the circular drive used for vehicle drop offs at the DuPage County Convalescent Center located at 400 North County Farm Road in Wheaton, Illinois. Grant funds will also be used for the associated design/engineering costs for this project. 12-203292 City of Chicago 400,000 389,774 - 389,774 10,226 Funds from this grant will be used for reconstruction of South Harper Avenue from 52nd Street to East 53rd Street in Chicago. 12-203294 Howard Brown Health Center 195,000 52,422 142,578 195,000 - Funds from this grant will be used for clinical space modifications at the main clinical service site located at 4025 North Sheridan Road in Chicago. 12-203298 DuPage County 100,000 61,206 38,794 100,000 - Funds from this grant will be used for costs associated with 1) replacement of the timber substructure of the roof to bring the facility in line with Illinois Department of Public Health life safety requirements. 2) reconfiguration of the nurses' station to allow for improved observation of residents. 3) improvements to the shower room to allow for improved access and safety for residents. 12-203299 Edward G Irvin Foundation 550,000 - 461,136 461,136 88,864 Grant funds will pay for a portion of prior incurred costs associated with the acquisition and rehabilitation of a building to utilize as their headquarters.

106 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203301 Village of New Lenox $ 300,000 $ 108,995 $ 191,005 $ 300,000 $ - A portion of the grant funds will be used for an intersection improvement at Joliet Highway and Schoolhouse Road; a portion of the grant funds will be used for installation of 800 feet of sidewalk on the north side of Route 30; and a portion of the grant funds will be used for the construction one mile of road on Nelson Road, from Haven Avenue to Illinois Highway. All the project locations are located within the village limits of the Village of New Lenox 12-203304 Will County Forest Preserve District 100,000 25,000 75,000 100,000 - Grant funds will be used for renovations to the Hickory Creek Bicycle trail of an existing pedestrian bridge, benches, and portions of the existing asphalt trail at the grantee-owned facility, known as Hickory Creek Preserve, located at 20851 Briarwood Lane in Mokena, Illinois. 12-203306 Village of Homer Glen 175,000 - 175,000 175,000 - Grant funds will be used for storm water/flooding control improvements in the Oak Valley Subdivision located on Oak Valley Drive between South Pin Oak Court and Beaver Den Trail. 12-203311 Saint Patrick's Residence 20,000 5,000 15,000 20,000 - Grant funds will be used for new flooring on the first floor of the facility and all associated materials at the grantee-owned facility located at 1400 Brookdale Road in Naperville, Illinois 12-203316 Village of Hoffman Estates 75,000 18,750 48,275 67,025 7,975 Grant funding will be used for infrastructure improvements to the village's water supply system 12-203319 City of Carbondale 350,000 87,500 136,353 223,853 126,147 Grant funds will be used for the design, purchase, and installation of new infrastructure to upgrade the Cedar Lake Pump Station located at 437 Pump Station Road in Carbondale, Illinois 12-203320 City of Jonesboro 100,000 25,000 75,000 100,000 - Grant funds will be used for the renovation of the grantee-owned facility located at 103 North Main Street in Jonesboro. 12-203322 Village of Tamaroa 25,000 - 25,000 25,000 - Grant funds will be used for reimbursement of a portion of the prior incurred equipment/ material/ labor costs associated with building preparation and the purchase and application of liquid vinyl siding to all exterior walls and appurtenances of the gymnasium section of the grantee-owned building, formerly know as the high school, located at 548 West 2nd North Street, in Tamaroa, Illinois. 12-203327 DuPage County 500,000 125,000 57,683 182,683 317,317 Funds from this grant will be used for capital improvements at the grantee-owned DuPage County Convalescent Center, located at 400 North County Farm Road in Wheaton, Illinois 12-203328 Illinois State Police Heritage Foundation Inc 100,000 - 25,000 25,000 75,000 Grant funds will be used for costs associated with the construction of a commercial storage facility to house museum artifacts while they are being cataloged, cleaned or not on exhibit. The storage facility will be located at 4000 North Peoria Road in Springfield, Illinois on the East side of the current museum building. 12-203331 Tri-City Regional Port District 4,000,000 1,605,290 2,394,710 4,000,000 - Grant funds will be used for a portion of the costs associated with the purchase and installation of conveyor and pipeline equipment from the landside of the levee, beginning at the rail track load-out area on the South rail loop to a point at the load-out area of the New South Harbor. 12-203339 Village of McCook 485,000 121,250 273,897 395,147 89,854 Grant funds will be used to reimburse the grantee for all prior incurred costs associated with water system and village hall improvements 12-203341 South Suburban Mayors & Managers 6,100,000 5,106,940 993,060 6,100,000 - Grant funds will be utilized to construct approximately 60 miles of fiber optic backbone infrastructure and Association associated electronics equipment along a southern corridor spanning a total of approximately 33 specific locations that will provide fiber connectivity and services access for additional sites, both public and private, that may desire connectivity in the future 12-203343 City of Belvidere 310,000 - 77,500 77,500 232,500 Grant funds will be used for all costs associated with the cleanup of three brownfield parcels located at 606 Meadow Street, adjacent to the Kishwaukee River in downtown Belvidere. 12-203344 Village of Poplar Grove 100,000 - 28,119 28,119 71,881 Grant funds will be used for all costs associated with the construction of pipe culverts/low flow channels in the Village of Poplar Grove. 12-203351 Village of Hamel 85,000 60,181 5,200 65,381 19,620 Grant funds will be used for a capital project involving storm water drainage system improvements for the village. 12-203352 City of Troy 30,000 7,500 - 7,500 22,500 Grant funds will be used for a portion of the costs associated with the installation of a new sidewalk along N. Staunton Road in the City of Troy. 12-203355 Village of Roberts 49,293 12,500 36,793 49,293 - Grant funds will be used to construct water main improvements 12-203360 Village of Clifton 50,000 12,500 37,500 50,000 - Grant funds will be used for a portion of the costs associated with reconstruction/replacement of the pool pump house at the Clifton Centennial Community Pool located at 70 East 4th Avenue 12-203364 Chicago Park District 25,000 - 25,000 25,000 - Grant funds will be used as reimbursement for prior incurred costs associated with replacement of worn playground equipment and the design and installation of new playground equipment at Algonquin Park.

107 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203365 City of Hamilton $ 100,000 $ - $ 100,000 $ 100,000 $ - Grant funds will be used for reimbursement of a portion of the total prior incurred costs associated with sewer improvements on various grantee owned properties throughout the Southeast quadrant of Hamilton, Illinois. 12-203376 North Shore Senior Center 150,000 37,500 112,500 150,000 - This grant-funded project involves various facility renovations to accommodate wellness programming at the grantee-owned facility located at 161 Northfield Road in Northfield, Illinois 12-203377 City of Breese 65,000 16,250 48,750 65,000 - Grant funds will be used for a portion of the cost associated with sanitary sewer construction located along Chestnut Street, North 1st Street and Elm Street. 12-203378 Esperanza Health Centers 100,000 25,000 75,000 100,000 - Grant funds will be used as reimbursement of prior incurred costs, and in addition to private funding sources, to construct improvements to a leased medical facility located at 3059 West 26th Street in the Little Village community within the City of Chicago 12-203380 Danville Art League 75,000 - 59,266 59,266 15,734 Grant funds will be used for all costs associated with the purchase and installation of an elevator, removal of an earth berm and building renovations in the grantee-owned facility located at 320 North Franklin Street. 12-203391 Lutheran School Association 50,000 - 50,000 50,000 - Grant funds will be used to cover a portion of the costs associated with upgrading the HVAC systems of the grantee's elementary school at the grantee-owned property at 2001 East Mound Road in Decatur. 12-203392 Chicago Zoological Society 1,000,000 - 1,000,000 1,000,000 - Grant funding will be used to support construction of a specially designed animal holding building to house animals that will be used in informal learning experiences at the Zoo and in communities throughout the region. 12-203393 DuPage County 47,344 12,500 34,844 47,344 - Funds from this grant will be used for costs associated with the installation of a new concrete porte cochere over the Circular Drive at the DuPage County Convalescent Center, located at 400 North County Farm Road in Wheaton, Illinois. 12-203396 Free & Accepted Masons of Illinois, 3 Central 50,000 43,682 6,318 50,000 - Funds from this grant will be used for costs associated with the renovation of the grantee-owned facility Lodge located at 1310 East Adams Street in Springfield. 12-203402 City of Casey 75,000 - 18,750 18,750 56,250 Grant funds will be used to cover the costs associated with drainage at various locations South of West Main Street and along the existing CSX railroad line, on the West Side of Casey, Illinois 12-203403 The Board of Trustees of the University of 4,473,118 3,898,389 574,729 4,473,118 - Grant funds will cover the initial design, development, and planning phase (phase one) to support the Illinois development of a fully operational Illinois Shared Learning Environment (ISLE). The ISLE will be the technology platform to implement a series of far-reaching education reforms that were part of the State of Illinois application for the U.S. Department of Education's "Race To The Top 3" (RTTT3) Funding. 12-203404 Rockford Metropolitan Exposition, Auditorium 4,000,000 3,520,000 - 3,520,000 480,000 Grant funds will be used for improvements to the grantee's Rockford Metro Centre, a multi-purpose public and Office Building assembly facility located at 300 Elm Street in Rockford, Illinois; Davis Memorial Festival Park, a multi- purpose public assembly facility located at 320 S. Wyman Street in Rockford, Illinois; and the Coronado Performing Arts Center, a historic theater and public assembly facility located at 341 North Main Street in Rockford, Illinois. 12-203405 Village of Cobden 26,500 - 26,500 26,500 - Grant funds will be used for reimbursement of prior incurred costs associated with purchase and installation of an emergency generator, making modifications to an existing location to house the generator, and replacing an obsolete utility line locator at the grantee-owned property at 215 Joseph Street in Cobden 12-203406 Village of Vergennes 17,000 - 17,000 17,000 - Grant funds will be used for a project involving improvements to the municipal sanitary sewer system 12-203407 Inner City Muslim Action Network 200,000 53,000 98,965 151,965 48,035 Grant funds will be used to conduct a feasibility/engineering study, and construct a memorial of Dr. Martin Luther King Jr.'s march through Chicago's Marquette Park based on the results of the study 12-203409 South West Special Recreation Association 25,000 6,250 18,750 25,000 - Grant funds will be used to cover a portion of the costs associated with installing an electronic marquee sign in front of the building space leased by the grantee at 12521 South Kostner Avenue in Alsip, Illinois in Cook County. 12-203415 Village of Curran 52,000 13,000 - 13,000 39,000 Grant funds will be used for a portion of the costs associated with purchase and installation of new sewer main pipe and roadway removal and replacement for sewer construction 12-203422 County of Sangamon Village of Williamsville 214,000 68,500 145,500 214,000 - Grant funds will be used for the removal and replacement of approximately 1,500 feet of 8 inch sanitary sewer pipe on grantee-owned property located within Birch Lane in Williamsville 12-203426 Dorr Township 75,000 - 75,000 75,000 - Grant funds will be used for a portion of the total prior incurred costs associated with road infrastructure improvements on grantee-owned property at 8300 Mason Hill Road in Woodstock

108 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203427 Town of Dunham d/b/a Dunham Township $ 75,000 $ 18,750 $ 56,250 $ 75,000 $ - Grant funds will be used to cover a portion of the costs associated with resurfacing approximately 2 miles Road District of Island Road in Harvard, Illinois. 12-203436 Village of Atkinson 125,000 35,659 75,437 111,096 13,904 Grant funds will be used for costs associated with phase 1 of a multiphase project to improve the grantee's water system. 12-203439 Village of Hanover 100,000 25,000 - 25,000 75,000 Grant funds will be used for a municipal project involving improvements to the wastewater collection system. 12-203443 City of Galena 67,000 16,750 50,250 67,000 - This grant-funded project will include all costs associated with the construction and installation of an ADA compliant parking lot and an access road to Galena Gateway Park located at 9146 US Highway 20 West in Galena. Grant funds will also be used for the installation of water mains, water pipes, and related hardware 12-203445 Village of Scales Mound 100,000 25,000 16,500 41,500 58,500 Grant funds will be used to reimburse the prior incurred costs associated with making improvements to the existing village hall at the grantee-owned property located at 309 North Avenue in Scales Mound, Illinois. 12-203446 Village of Jewett 25,000 6,250 6,250 12,500 12,500 Grant funds will be used to construct sidewalk improvements within the Village of Jewett, Illinois 12-203450 Village of Shumway 150,000 38,907 111,093 150,000 - Grant funds will be used for all costs associated with the rehabilitation of existing infrastructure and the installation of new infrastructure to upgrade the grantee's sewer and septic systems throughout various locations within the Village of Shumway 12-203452 City of McHenry 700,000 175,000 - 175,000 525,000 Grant funds will be used to construct a sanitary sewer system to serve residents of the Hunterville Subdivision within the corporate limits of McHenry, Illinois 12-203453 Village of Mundelein 350,000 87,500 - 87,500 262,500 Grant funds will be used for improvements to a public park located at 1401 North Midlothian Road, Mundelein, Illinois. 12-203456 County of Stark 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the total costs associated with the construction of an addition to the grantee-owned stark county sheriff department's radio room/emergency dispatch center, located at 130 W. Jefferson Street in Toulon. Grant funds will also be used for a portion of the total costs associated with the relocation of a monument, memorial tree, generator, satellite dish, HVAC unit, and wiring and a chain link fence for the construction of the addition. 12-203457 County of Woodford 250,000 - 206,117 206,117 43,883 Grant funds will be used to reimburse the costs associated with reconstruction of County Highway 23 on grantee-owned property located throughout the County of Woodford, Illinois 12-203460 Rockford Park District 175,000 47,750 127,250 175,000 - Grant funds will be used specifically for costs associated with resurfacing of parking areas at the Sportscore Illinois facility, including design/engineering for a geotechnical evaluation of parking and landscaping in adjacent and adjoining areas. 12-203462 City of South Beloit 40,000 10,000 17,443 27,443 12,557 Grant funds will be used for all costs associated with improvements to the grantee-owned building that houses the fire department, located at 429 Gardner Street, in South Beloit, Illinois 12-203466 Forest Preserve District of DuPage County 125,000 50,000 1,875 51,875 73,125 Grant funds will be used for renovations to the Ben Fuller Historic Home that will help preserve the building and to bring the structure up to code so that it may be open to the public 12-203467 Village of Westmont 200,000 - 200,000 200,000 - Grant funds will be used for reimbursement of a portion of the total prior incurred costs associated with the construction of aesthetic pedestrian lighting and signage on grantee-owned property along Cass Street in Westmont. 12-203468 Village of Willowbrook 92,000 23,000 69,000 92,000 - Grant funds will be used for costs associated with the installation of led streetlights throughout the Village of Willowbrook. 12-203470 Wheaton Park District 175,000 58,750 116,250 175,000 - Grant funds will be used for all costs associated with the purchase and construction of two new pre- fabricated concrete structures that will serve as both east and west restrooms on the Arrowhead Golf Course in Wheaton, Illinois. 12-203472 Village of Addieville 30,000 27,926 2,074 30,000 - Grant funds will be used for the replacement of sidewalks and streets at various grantee-owned locations located within the village limits of Addieville 12-203473 City of Ava 40,000 13,000 27,000 40,000 - Grant funds will be used for a portion of the cost for street improvements to the north side of Main Street between Howard and Miller Streets. 12-203475 Village of Campbell Hill 40,000 10,000 30,000 40,000 - Grant funds will be used to cover the costs associated with water improvements on various grantee-owned properties along Church Street from North Railroad Avenue to Calvary Cemetery Road, Chestnut Street, and West Maple Street, along the west end of Campbell Hill, Illinois

109 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203476 Village of Cahokia St Clair County $ 150,000 $ 128,714 $ 21,286 $ 150,000 $ - Grant funds will be used to repair sanitary sewer lines on grantee-owned property located on Andrews Drive and Blue Water Lane in Cahokia. 12-203479 Village of Coulterville 50,000 18,287 13,042 31,329 18,671 Grant funds will be used to cover costs associated with repairing existing sidewalks and building new sidewalks on grantee-owned property in the western half of the village, making road repairs on grantee- owned property on fourth street, and improving storm drainage issues on grantee-owned property on Grant Street, all in Coulterville, Illinois 12-203480 City of Columbia 100,000 49,664 50,336 100,000 - Grant funds will be used for capital projects involving roadway improvements and upgrades to a walking/biking trail. 12-203484 City of DuQuoin 100,000 25,000 75,000 100,000 - Grant funds will be used for costs associated with roadway and sidewalk infrastructure improvements to Main Street. 12-203486 Village of Dowell 35,000 8,750 17,510 26,260 8,740 Grant funds will be used to cover a portion of the costs associated with drainage ditch improvements and sidewalk reconstruction on various grantee-owned properties in Dowell, Illinois 12-203488 Village of Elkville 50,000 12,500 - 12,500 37,500 Grant funds will be used for a portion of the costs associated with sandblasting and repainting the interior and exterior of the 125,000 gallon elevated water storage tank located on Route 51, Just South of Atkins Street in Elkville, Illinois 12-203494 City of Jonesboro 40,702 31,733 8,969 40,702 - Grant funds will be used for the removal of an existing sewer line, sidewalks, lift station pump and electrical panel; and the installation of a new sewer line, sidewalks, lift station pumps, electrical panel, pump rails, floats, and a new sump pump at various locations within the city limits of Jonesboro, Illinois. 12-203496 Village of Maeystown 50,000 17,500 - 17,500 32,500 Grant funds will be used for a municipal improvement project that involves improvements to the village's water delivery infrastructure. 12-203498 City of Murphysboro 100,000 - 100,000 100,000 - Grant funds will be used for a portion of the costs to replace the North 7th Street water main from Somerset Street to Industrial Park Road. 12-203500 Village of Oakdale 35,000 13,524 21,477 35,000 - Grant funds will be a portion of the total costs associated with the replacement of a sidewalk, on grantee owned property, located at Cherry Street continuing to Walnut Street; removal of sidewalk and concrete stairs, installation of a new ADA compliant sidewalk, a retaining wall and sloped sidewalk, on grantee owned property, on the corner of South Cherry and Main Streets; and the installation of curbing, on grantee- owned property, located on East Main Street. All properties are located in Oakdale, Illinois. 12-203501 Village of Percy 50,000 - 28,053 28,053 21,947 Grant funds will be used for various infrastructure improvements within the village including: removal of asbestos floor tiles from the village gymnasium; purchase of a sewer jetter to relieve sewer blockages; purchase of equipment for the water treatment plant; construction of a retaining wall at the corner of Ralph and Chestnut Streets; installation of a fuel tank at the village maintenance barn; installation of electric generator transfer switch at the village gymnasium; and purchase of water meters. 12-203502 City of Pinckneyville 100,000 25,000 37,536 62,536 37,464 Grant funds will be used for a portion of the equipment/material/labor costs associated with the rehabilitation and replacement of the sanitary sewer system along Walnut Street, between Randolph Street and Ozburn Street, in the City of Pinckneyville 12-203503 City of Red Bud 80,000 20,000 60,000 80,000 - Grant funds will be used for replacement of deteriorated water mains on Meadow Drive, West Field Court, and Short Street, all in Red Bud, Illinois. 12-203504 Village of Richview 30,000 18,602 11,398 30,000 - Grant funds will be used for a portion of the total prior incurred costs associated with sewer improvements and road improvements on grantee-owned property at various locations in Richview, Illinois 12-203505 Village of Saint Libory 60,000 31,010 28,990 60,000 - A portion of the grant funds will be used for the reshaping and regrading of road surface on grantee-owned streets of Roman and Rutter and the remaining grant funds will be used for the purchase and installation of a pavilion at the grantee-owned village park located at 743 Rutter Street, all in St. Libory, Illinois 12-203506 Village of Smithton Illinois 80,000 20,000 60,000 80,000 - Grant funds will be used to cover the costs associated with rehabilitating the deteriorated parking lot at the Smithton Senior Center, at the grantee-owned property at 711 South Main Street, Smithton, Illinois. 12-203507 City of Sparta 100,000 - 25,000 25,000 75,000 Grant funds will be used for a portion of the total costs associated with the construction of a realigned Jubel Drive from Illinois Route 154 to McClurken Avenue on grantee-owned property within the city limits of Sparta, Illinois. 12-203510 Village of Tilden 40,000 28,000 2,471 30,471 9,529 Grant funds will be used to cover the previously incurred costs associated with sewer and water improvements at various grantee-owned properties in Tilden, Illinois

110 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203512 Village of Vergennes $ 40,000 $ - $ 40,000 $ 40,000 $ - Grant funds will be used for a project involving improvements to the municipal sanitary sewer and water distribution systems. 12-203514 Village of Willisville 40,000 10,000 30,000 40,000 - Grant funds will be used for costs associated with the removal of sludge deposits from the grantee's sewage lagoon. 12-203515 Village of Radom 40,000 10,000 9,203 19,203 20,797 Grant funds will be used for the purchase and installation of new sewer water ways and drainage; and for the repair of existing sewer water ways and drainage at various grantee-owned locations within the village limits. 12-203520 City of Carbondale 220,000 55,000 165,000 220,000 - Grant funds will be used for a portion of the equipment/material/labor costs associated with the purchase and installation of approximately thirteen emergency generators at various sanitary sewer lift stations located throughout the City of Carbondale. 12-203521 County of Marshall 75,000 18,750 56,250 75,000 - Funds from this grant will be applied to costs associated with pavement repairs 12-203524 Lakeside Legacy Foundation 75,000 - 75,000 75,000 - Funds from this grant will be used for the replacement of the existing roof on the grantee-owned facility at 401 Country Club Road in Crystal Lake, Illinois. 12-203526 Springfield Municipal Opera Association 50,000 - 50,000 50,000 - Grant funds will reimburse the grantee for a portion of the prior incurred costs for construction of an expanded restroom facility at its outdoor theater located at 815 East Lake Shore Drive in Springfield 12-203527 Ethiopian Community Association of Chicago 200,000 111,486 6,250 117,736 82,264 Grant funds will be used to replace the existing freight elevator with a new passenger elevator in the Inc. grantee's facility, located at 1730 West Greenleaf Avenue, Chicago, Illinois 12-203528 Oswegoland Park District 600,000 - 150,000 150,000 450,000 Grant funds will be used for all costs associated with the purchase of property located within the boundaries of Wolfs Crossing Road, Douglas Road, 127th Street and Kendall Countyline 12-203530 Shelter, Inc. 20,000 10,840 9,160 20,000 - Grant funds will be used to cover the costs associated with replacing the roof at the grantee-owned boys group home property at 378 North Quentin Road. 12-203532 City of El Paso 30,000 - 30,000 30,000 - Grant funds will be used for a portion of the equipment/material/labor costs associated with the removal and replacement of fire hydrants throughout the City of El Paso 12-203540 Community Unit District 3 25,000 6,250 18,750 25,000 - Grant funds will be used to cover the costs associated with improvements to the Ag-Industrial technology shop at the grantee-owned school property located at 310 South Front Street, Kansas, Illinois. 12-203542 Village of South Elgin 225,000 56,250 168,750 225,000 - Grant funds will be used for costs associated with the engineering and construction of road and pedestrian improvements. 12-203544 City of Polo 38,000 9,500 28,500 38,000 - Grant funds will be used for a portion of the prior incurred costs associated with the replacement of a pool pump house and filter system located at 303 East Webster Street in Polo, Illinois 12-203545 Institute for Latino Progress 12,000,000 3,000,000 - 3,000,000 9,000,000 Grant funds will be used for a portion of the total costs associated with the purchase of a building and renovation of the building located 1515 South 55th Court in Cicero for the Institution Health Academy (IHA), a new charter school, and parking lot. 12-203546 Jefferson County 25,000 6,250 18,750 25,000 - Grant funds will be used to cover the costs associated with installing an audio- and video-surveillance security system in the grantee-owned Jefferson County Court House property at 100 South Tenth Street, Mount Vernon, Illinois. 12-203549 Clinton County 25,000 6,250 18,750 25,000 - Grant funds will be used to cover the costs associated with installing video-surveillance security systems at the grantee-owned courthouse property at 850 Fairfax Street, Carlyle, Illinois and at the grantee-owned jailhouse property at 810 Franklin Street, Carlyle, Illinois 12-203550 City of Loves Park 65,000 16,250 48,750 65,000 - Grant funds will be used for costs associated with capital improvements to the grantee's existing fire department stations located at 400 Grand Avenue and 1527 Windsor Road in Loves Park, Illinois 12-203557 Village of Seatonville 40,000 10,979 29,021 40,000 - Grant funds will be used to cover a portion of the costs associated with constructing a well control building, installing radio telemetry equipment, wiring the new well control building, and upgrading wiring at the water treatment plant at the grantee-owned property at 110 West Route 6, Seatonville, Illinois. 12-203558 LaSalle County 250,000 62,500 187,500 250,000 - Grant funds will be used for security and communication upgrades within the grantee-owned county complex located at 707 Etna Road in Ottawa, which houses the grantee's governmental offices, courts, and the LaSalle County Sheriff's Office

111 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203559 County of Grundy $ 200,000 $ - $ 200,000 $ 200,000 $ - A portion of the grant funds will be used for reimbursement of prior incurred costs used for obtaining an easement for property located at 4425 South Carbon Hill Road in Gardner, as well as the subsequent purchase of an existing communications tower, and construction of an equipment shelter. A portion of the grant funds will be used to construct planned improvements at the Carbon Hill and leased property located at 608 Twin Rail Drive in Minooka, as well as two grantee-owned properties located at 310 East Dupont Road. 12-203562 Bureau Fire Protection District 215,000 53,750 161,250 215,000 - Grant funds will be used for reimbursement of a portion of the prior incurred costs associated with the construction of a post frame steel structure to serve as the fire station, the installation of wiring and related hardware to provide electricity to the building, and the construction of all floors; driveways; sidewalks; and aprons. 12-203564 Village of Capron 11,016 11,016 - 11,016 - Grant funds will be used to cover the previously incurred costs associated with the construction of a new transmission water main on grantee-owned property located along North Street between the existing Water Tower and First Street in Capron, Illinois. 12-203566 County of Winnebago 50,000 12,500 37,500 50,000 - The grantee will use grant funds as reimbursement for prior costs incurred for the purchase of property located at 308 -314 South Rockton Avenue in Rockford, Illinois; as well as demolition of an existing structure on said property. 12-203568 Village of Kirkland 196,316 50,000 146,316 196,316 - Grant funds will be used to construct street improvements within the village 12-203571 Village of Stillman Valley 100,000 40,000 60,000 100,000 - This grant-funded project will include a portion of the costs associated with the design and the purchase of fine screen equipment for the construction of a new wastewater treatment facility located at 9247 East Hales Corner Road in Stillman Valley, Illinois 12-203573 Grand Prairie Township 75,000 18,750 56,250 75,000 - Grant funds will be used to cover the costs associated with road improvements on grantee-owned property located throughout Grand Prairie Township, Illinois 12-203576 City of Breese 400,000 100,000 - 100,000 300,000 Grant funds will be used for a portion of the cost associated with the construction of an entirely new sewer line located along Chestnut Street, North 1st Street and Elm Street. 12-203577 City of Salem 250,000 62,500 187,500 250,000 - Grant funds will be used for a portion of the total costs associated with the replacement of approximately 2,900 linear feet of outdated water main pipes, new fire hydrants and upgraded water services and meters on grantee-owned property located on warmouth and Allmon streets in Salem 12-203579 City of Fairfield 250,000 - 62,565 62,565 187,435 Grant funds will be used for renovations at the grantee-owned facility, known as the armory, located at 1002 Leininger Road in Fairfield 12-203580 City of Olney 300,000 75,000 225,000 300,000 - Grant funds will be used for a portion of the costs associated with the purchase and installation of approximately 3,526 feet of new water main to replace the existing water main along East Main Street between Elliott Street and Ohio Street in Olney, Illinois 12-203581 Village of Wayne 100,000 - 55,628 55,628 44,372 Grant funds will be used for a portion of the costs associated with the construction of a public works building to store trucks and other equipment for the grantee 12-203590 DuPage County 50,000 12,500 37,500 50,000 - Funds from this grant will be used for mechanical system costs associated with renovations to the kitchen at the DuPage County Convalescent Center, located at 400 North County Farm Road in Wheaton, Illinois. 12-203591 Mutual Ground, Inc. 150,000 67,500 30,000 97,500 52,500 Grant funds will be used to cover the costs associated with replacing windows at the grantee-owned shelter residence property, which also serves as the grantee's headquarters, at 418 Oak Avenue in Aurora, Illinois in Kane County. 12-203592 TriCity Family Services 100,000 55,000 45,000 100,000 - Grant funds will be used to cover the costs associated with infrastructure improvements at the grantee- owned headquarters, at 1120 Randall court in Geneva, Illinois in Kane County 12-203593 Public Action to Deliver Shelter, Inc. 100,000 90,000 10,000 100,000 - Grant funds will be used to tuck point and the removal and replacement of lintels at one of the grantee- owned facilities known as Hesed House Shelter facility. This designated facility is located at 659 South River Street in Aurora. 12-203596 Ecker Center for Mental Health, Inc. 30,000 7,500 22,500 30,000 - Grant funds will be used to reconstruct portions of the interior of the crisis residential program site at 1845 Grandstand Place in Elgin, Illinois 12-203597 Village of Alhambra 50,000 12,500 - 12,500 37,500 Grant funds will be used for a portion of the costs associated with a storm sewer extension along the west side of S. East Street in Alhambra, Illinois.

112 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203598 City of Altamont $ 35,000 $ 13,217 $ 18,170 $ 31,387 $ 3,613 Grant funds will be used for a portion of the overall costs associated with the construction of a six-inch water main along south Coles Street in Altamont 12-203609 The University of Chicago 5,000,000 2,444,750 2,555,250 5,000,000 - Grant funds will be used toward design and construction-related costs for a new energy innovation center building at its 9700 S. Cass Avenue facility in Lemont, Illinois to house and support the research and development scope of a battery and energy storage hub, to be specifically known as the Joint Center for Energy Storage Research. 12-203613 Village of Hillcrest 100,000 25,000 - 25,000 75,000 Grant funds will be used for a municipal improvement project involving the installation of a wastewater collection system for the village 12-203614 Lincoln Park Neighborhood Association 24,950 - 24,950 24,950 - Grant funds will be used for a portion of the equipment/material/labor costs associated with the fabrication and installation of a replica structural arch gateway at the original entrance to Oak Ridge Cemetery located at 1441 Monument Boulevard in Springfield, Illinois 12-203617 Village of Winnebago 50,000 - 50,000 50,000 - Grant funds will pay for costs associated with resurfacing a 16,500 feet length of Elida Street in the Village of Winnebago. 12-203619 Village of Hanover 50,000 12,500 - 12,500 37,500 Grant funds will be used for a portion of the total costs associated with a municipal project involving improvements to the wastewater collection system to address severe inflow and infiltration issues that pose a threat to the health and safety of local residents. Permanent improvements to the grantee's wastewater treatment plant include the replacement of a failed comminutor inside the lift station. 12-203621 Village of Glendale Heights 250,000 62,500 - 62,500 187,500 Grant funds will be used for a portion of the costs associated with infrastructure improvements at the grantee-owned civic center located at 300 Civic Center Plaza. 12-203622 Village of Itasca 250,000 62,500 - 62,500 187,500 Grant funds will be used for costs associated with the removal and replacement of existing streetlights throughout the grantee's jurisdiction 12-203626 Village of Carol Stream 150,000 37,500 55,569 93,069 56,931 The grantee will use grant funds to make improvements to support its Emergency Operation Center located at 365 Kuhn Road in Carol Stream, Illinois. 12-203632 Village of Villa Park 50,000 12,500 - 12,500 37,500 Grant funds will be used for a portion of the equipment/material/labor costs associated with improvements to the grantee owned village hall located at 20 S. Ardmore Avenue in Villa Park, Illinois. 12-203633 Village of Winfield 50,000 12,500 13,173 25,673 24,328 Grant funds will be used for a portion of the total costs associated with the construction of a riverwalk project along the west branch of the DuPage River to the downtown area of Winfield, Illinois. 12-203634 Township of Farrington 100,000 25,000 45,944 70,944 29,056 Grant funds will be used for a portion of the costs associated with the purchase and construction of a pre- fabricated steel storage facility located on grantee-owned property at 20960 East Divide Road Route #1in Bluford, Illinois. This grant-funded project will also include the construction of a concrete slab and approach apron; overhead doors; a restroom; and rock driveway. 12-203641 Village of Alpha 65,000 16,250 48,750 65,000 - Grant funds will be used to rehabilitate existing main sewer lines to air pressure test joints in main sewer lines on South Yates and South Scandia Streets and connecting sewer line on East D Street. Joints that fail the pressure test will be grouted. Remaining grant funds will be used to purchase and install a 3-phase standby generator and transfer switch to act as an emergency power supply for a sewer pumping station located in Alpha. 12-203642 Village of Annawan 70,000 17,500 52,500 70,000 - Grant funds will be used to cover a portion the costs associated with construction of a community center on property located at 500 North Street, Annawan, Illinois, which is expected to be acquired by the grantee via a land swap before the grant-funded project is started. 12-203643 Jewish Federation of Metropolitan Chicago 125,000 - 33,250 33,250 91,750 Grant funds will be used for a portion of the total costs associated with the expansion of the emergency/security area to harden the first and second guard posts, as well as the main guard desk of the grantee-owned facility located at 30 South Wells Street in Chicago 12-203644 YMCA of Metropolitan Chicago 1,000,000 250,000 - 250,000 750,000 Funds from this grant will be used to construct a wheelchair accessible cabin on property owned by the grantee and located at 32405 North Highway 12. 12-203646 Village of Crestwood 80,000 20,000 - 20,000 60,000 Grant funds will be used for a portion of the costs associated with the purchase and installation of a new generator at the village hall located at 13840 S. Cicero Avenue in Crestwood, Illinois 12-203649 Village of Westmont 125,000 45,083 79,917 125,000 - Grant funds will be used to expand and upgrade the existing CCTV and security systems at various locations within the village limits 12-203652 Village of Villa Park 50,000 12,500 - 12,500 37,500 Grant funds will be used for a portion of the equipment/material/labor costs associated with improvements to the grantee owned village hall located at 20 South Ardmore Avenue in Villa Park

113 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203655 Village of North Riverside $ 45,000 $ 11,250 $ 33,750 $ 45,000 $ - Grant funds will be used for the purchase of a fire inspection vehicle along with associated equipment 12-203658 Milton Township 25,000 6,250 18,750 25,000 - Grant funds will be used for a portion of the total costs associated with the replacement of curbs and gutters and sidewalks, including ADA detectable warning plates at various grantee-owned locations within Glen Ellyn in Milton Township 12-203659 DuPage County 25,000 6,250 18,750 25,000 - Funds from this grant will be used for mechanical system costs associated with renovations to the kitchen at the DuPage County Convalescent Center, located at 400 North County Farm Road in Wheaton, Illinois. 12-203662 Forest Preserve District of DuPage County 75,000 - 27,000 27,000 48,000 Grant funds will be used for renovations to the Ben Fuller Historic Home that will help preserve the building and to bring the structure up to code so that it may be open to the public 12-203663 Lisle-Woodridge Fire Protection District 32,200 15,850 16,350 32,200 - Grant funds will be used for all costs associated with the design, purchase, and installation of approximately two advanced warning signals positioned eastbound and westbound at the intersection of Ogden Avenue and Center Avenue in Lisle, Illinois 12-203664 Elmhurst District 205 Foundation for 25,000 6,250 18,750 25,000 - Grant funds will be used for a portion of the total costs associated with the purchase and installation of two Educational Excellence media: scape labs at York Community High School, located at 355 West Saint Charles Road in Elmhurst 12-203666 Village of Inverness 75,000 - 18,750 18,750 56,250 Grant funds will be used for a portion of the paving/concrete/masonry costs associated with the grantee's village hall located at 1400 Baldwin Road in Inverness, Illinois 12-203670 City of Rolling Meadows 255,000 63,750 191,250 255,000 - Grant funds will be used for upgrading a portion of the city's roadway system 12-203671 Indian Trails Public Library District 150,000 - 150,000 150,000 - Grant funds will be used for reimbursement of a portion of the prior incurred costs associated with the renovations of the lobby area, including the circulation area, at the grantee-owned facility located at 355 Schoenbeck Road in Wheeling. The project was started on 1/1/09 and completed on 11/1/09. 12-203673 Village of Buffalo Grove 400,000 - 100,000 100,000 300,000 Grant funds will be used for all costs associated with village-wide streambank erosion protection, commuter parking lot resurfacing, and other maintenance activities at Pace, Metra facilities within the village 12-203679 Illinois Department of Natural Resources 10,000,000 794,284 2,418,237 3,212,521 6,787,479 DNR will execute capital purchases and permanent improvements at and for various state-owned and managed facilities using funds provided through this intergovernmental agreement. Payments will be made on a reimbursement basis. 12-203684 Village of Sugar Grove 40,000 - 40,000 40,000 - Grant funds will be used for reimbursement of a portion of the prior incurred costs associated with the extension of Division Drive within the Village of Sugar Grove 12-203691 Village of Goodfield 30,000 - 30,000 30,000 - Grant funds will be used as a portion of the total prior costs incurred to construct sanitary sewer system improvements on grantee-owned property within the Village limits 12-203692 Almost Home Kids 50,000 - 50,000 50,000 - Grant funds will be used for a portion of prior incurred costs for equipment/material/labor costs associated with expanding the current facility to allow an increase in the number of children served simultaneously from 10 to 12. 12-203696 Peoria Friendship House of Christian Service 250,000 188,986 61,014 250,000 - This grant-funded project will include comprehensive construction and renovation activities to the grantee- owned facility located at 800 Northeast Madison Avenue in Peoria, Illinois 12-203697 Metropolitan Family Services 21,017 19,087 1,930 21,017 - Grant funds will be used toward capital improvements to the Evanston/Skokie Valley Center located at 5210 Main Street, Skokie, Illinois. 12-203702 Will County Metropolitan Exposition and 2,200,000 1,126,656 1,073,344 2,200,000 - Grant funds will be used to construct improvements to the Rialto square theatre located at 102-104 North Auditorium Authority Chicago Street and commercial property located at 116 North Chicago Street in Downtown Joliet. 12-203709 Serenity House Counseling Services, Inc. 50,000 12,500 37,500 50,000 - Grant funds will be used to cover equipment/material/labor costs associated with constructing improvements to the main kitchen at the grantee's facility located at 891 S. Rohlwing Road, Addison, Illinois. 12-203710 Easter Seals DuPage and the Fox Valley 40,000 12,300 - 12,300 27,700 Grant funds will be used for the purchase and installation of a stationary stand-by generator. Region 12-203712 Village of North Aurora 60,000 15,000 15,716 30,716 29,284 Grant funds will be used for the construction of new sidewalk along Route 31 from approximately the COMED right of way south to a sidewalk connection at 157 South Lincolnway (Illinois Route 31) 12-203716 Naperville Park District 100,000 25,000 75,000 100,000 - Specifically grant funds will be used to cover a portion of the paving and excavation costs for construction of the approximate 0.5 mile asphalt multi-use trails at Knoch Knolls, located at 336 Knoch Knolls in Naperville, Illinois.

114 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 12-203717 Forest Preserve District of DuPage County $ 100,000 $ 25,000 $ 7,470 $ 32,470 $ 67,530 Grant funds will be used for costs associated with the engineering and construction of a 14-foot wide bridge crossing in the Winfield Mounds and West DuPage Woods Forest Preserves in Winfield; as well as costs associated with the installation of utilities at the ben fuller house located at 3808 York Road in Oakbrook, Illinois. 12-203718 Aurora Metropolitan Exposition, Auditorium, 2,100,000 1,981,746 118,254 2,100,000 - Grant funds will be used to cover all costs associated with the renovation of the paramount theatre, located and Office Building A at 8 East Galena Boulevard and the North Island Center, located at 23 East Galena Boulevard, both in Aurora, Illinois. 13-203005 Family Guidance Centers Inc 1,384,998 665,878 719,120 1,384,998 - Grant funds will be used for all prior incurred costs associated with Phase III renovations to building a at the grantee-owned metropolitan preparatory school located at 2525 East Oakton in Arlington Heights, Illinois. 13-203006 Northern Illinois Annual Conference dba 100,000 92,100 7,900 100,000 - Grant funds will be used for a portion of the concrete/paving/masonry costs associated with renovations Epworth United Methodist performed on the grantee-owned community house building located at 5253 North Kenmore Avenue in Chicago, Illinois. 13-203013 Cherry Valley District Library 60,000 - 60,000 60,000 - Grant funds will be used for reimbursement of a portion of the prior incurred mechanical system costs associated with the purchase and installation of the pre-action fire-suppression system at the grantee's existing facility in June 2012 13-203014 North Riverside Historical Society 30,000 7,500 - 7,500 22,500 Grant funds will be used for restoring the historic Melody Mill Ballroom sign and having it installed at its original site at 2401 South Desplaines Avenue, North Riverside, Illinois 13-203015 Village of Heyworth 50,000 29,952 20,048 50,000 - Grant funds will be used for costs associated with infrastructure and security improvements to Volunteer park in Heyworth, Illinois. 13-203016 Randolph Township Fire Protection District 30,000 7,500 - 7,500 22,500 This overall project involves the design, construction, and installation of various improvements to the grantee's firehouse located at 103 South Buchanan Street in Heyworth, Illinois 13-203019 The Village of Spaulding 30,000 24,130 5,871 30,000 - Grant funds will be used for the installation of an emergency early warning siren system 13-203020 Village of Hopedale 50,000 12,500 5,500 18,000 32,000 Grant funds will be used for costs associated with the improvements to an existing culvert that transverses under Tremont Street in Hopedale, Illinois 13-203021 Farmer City Community Fire Protection 50,000 - 50,000 50,000 - Grant funds will be used as reimbursement for a portion of the prior incurred equipment/ material/ labor District costs associated with the purchase of a 2014 pierce pumper, which the grantee ordered in February 2014. 13-203024 Beason Fire District 49,914 - 49,914 49,914 - Grant funds will be used for a portion of the costs associated with the purchase of a new fire tender to be located at the grantee-owned facility at 1549 Broadway in Beason. 13-203026 Village of Mount Auburn 25,000 6,250 18,750 25,000 - Grant funds will be used to repair and replace sidewalks within the village of Mt. Auburn 13-203027 Village of Edinburg 25,000 6,250 18,750 25,000 - Grant funds will be used for the conversion of an existing garage area into offices at the grantee-owned police department, located at 205 West Washington in Edinburg. 13-203031 Town of Normal 500,000 - 125,000 125,000 375,000 Grant funds will be used for construction of three trail components linking neighborhoods within the community to the extremely popular constitution trail system 13-203032 Village of Buffalo 30,000 7,500 22,500 30,000 - Grant funds will be used for a portion of the equipment/material/labor costs associated with the purchase of a dump truck and snow plow attachment. 13-203035 DeWitt County 75,000 18,750 56,250 75,000 - Funds from this grant will be used to purchase and install additional boat slips at the Clinton Lake Marina, located at 6599 Sailboat Road in Weldon, Illinois. 13-203036 Heartland Community College 125,000 31,250 7,619 38,869 86,131 Grant funds will be used for all costs associated with renovating the discovery lab and transport module located at 1500 West Raab Road in Normal, Illinois. 13-203041 Provena Hospitals dba Provena Mercy Medical 250,000 73,959 176,041 250,000 - Construction of a behavioral health outpatient center at 1325 Highland Avenue in Aurora. Center 13-203043 Elgin Community College 250,000 78,500 171,500 250,000 - Grant funds will be used for a portion of costs associated with the purchase and installation of equipment for the radiological technology program 13-203045 Prestbury Citizens Association, Inc. 50,000 12,500 37,500 50,000 - Funds from this grant will be used to stabilize the shoreline of Lake Prestbury 13-203047 Mid Central Community Action, Inc. 25,000 - 6,250 6,250 18,750 Grant funds will be used for a portion of costs associated with infrastructure improvements for the grantee owned facility located at 1101 East Jefferson Street, Bloomington, Illinois

115 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 13-203048 City of Bloomington $ 50,000 $ - $ 50,000 $ 50,000 $ - Grant funds will be applied to construction and renovation costs at the Bloomington Public Library, located at 205 East Olive Street in Bloomington. 13-203059 County of Kankakee 375,000 93,750 281,250 375,000 - Grant funds will be used to construct improvements to the Kankakee County Courthouse located at 189 East Court Street in Kankakee, Illinois. Grant funds will also be used to reconstruct an existing parking lot located at 320 South Harrison Avenue and to construct a new lot at 223 South Indiana Avenue in order to provide additional parking for courthouse patrons 13-203060 Community Counseling Centers of Chicago 1,300,000 325,000 975,000 1,300,000 - This overall project will include all costs associated with the purchase and renovation of a facility located at 2014-18 West Belle Plaine Street in Chicago. 13-203061 Downers Grove Park District 15,000 - 3,750 3,750 11,250 Grant funds will be used for costs associated with the fabrication, construction, and installation of outdoor interpretive signage for the Blodgett Museum campus located at 831 Maple Avenue in Downers Grove, Illinois. 13-203064 Palatine Township Town Fund 42,000 - 42,000 42,000 - Grant funds will include all costs associated with the design and resurfacing of a portion of the existing grantee-owned parking lot located at 721 South Quentin Road in Palatine, Illinois 13-203065 Belvidere Park District 100,000 - 100,000 100,000 - Grant funds will be used for a portion of costs associated with the construction of a spray pad located at Doty Park off of West Locust Street and Leonard Court in Belvidere. 13-203068 Village of Alto Pass 25,000 - 25,000 25,000 - Grant funds will be used for a capital improvement involving he purchase of a fire fighting vehicle 13-203069 City of South Beloit 50,000 12,500 37,500 50,000 - Grant funds will be used to cover the costs associated with sewer improvements on various grantee owned properties on Ingersoll Place, Wheeler Avenue, Gardner Street, and Lathrop Trail of South Beloit, Illinois 13-203071 County of Shelby 200,000 - 200,000 200,000 - Funds from this grant will be used as reimbursement for costs associated with the removal and replacement of the existing deteriorated "Oklahoma bridge" located on County Highway 12 in Tower hill, Illinois. 13-203074 Hickory Point Fire Protection District 70,000 17,500 5,164 22,664 47,336 Grant funds will be used for a portion of the costs associated with construction of a fifth bay addition to the grantee's current fire station located at 450 South Smith Street in Forsyth, Illinois 13-203076 Rock Island County 157,784 40,000 117,784 157,784 - Grant funds will be used for costs associated with the construction of pavilion area for the residents of the grantee's skilled nursing facility located at 4343 Kennedy Drive in East Moline, Illinois 13-203079 City of Des Plaines 425,000 - 425,000 425,000 - The grantee will use the grant funds for all prior incurred costs associated with the installation of storm sewers as designated within area #3 in the grantee's storm water master plan. 13-203080 City of Rolling Meadows 75,000 18,750 - 18,750 56,250 Grant funds will be used for upgrading the city's storm water detention system 13-203082 Clearbrook 25,000 6,250 18,750 25,000 - Grant funds will be used for costs associated with permanent improvements to a four person CILA located at 87 Lancaster Avenue in Elk Grove Village, Illinois 13-203086 Shawnee Junior College District No 531 40,000 - 40,000 40,000 - Grant funds will be used for a portion of the total prior incurred costs associated with the construction of the Career Technology Center on the main campus in Ullin 13-203088 Village of Galatia 50,000 - 12,500 12,500 37,500 Grant funds will be used for a portion of the total costs associated with the repair and cleaning of the existing ground water storage tank located near the intersection of Monroe and German Church Road in Galatia, Illinois. 13-203091 County of Gallatin 25,000 14,152 10,848 25,000 - The grantee will use grant funds as reimbursement of prior incurred costs for the purchase and installation of a new furnace; and to now complete improvements to the heating system within the Gallatin County Courthouse located at 484 N. Lincoln Boulevard in Shawneetown, Illinois 13-203094 Union County 25,000 6,250 - 6,250 18,750 Funds from this grant will be used for equipment/material/labor costs associated with the construction of a multi-agency storage facility 13-203095 City of Johnston 75,000 18,750 56,250 75,000 - Grant funds will be used for a portion of the costs associated with the purchase of meter reading equipment and the design and installation of water mains and related appurtenances to replace the existing water mains and related appurtenances in two separate locations within Johnston City, Illinois. 13-203098 Village of Colp 205,000 51,250 153,750 205,000 - Grant funds will be used for all costs associated with renovations of the existing water tower located at the corner of Madison and Andrew Springs Drive and replacing water mains along Clifford Road both located in Colp, Illinois. 13-203103 Saint Anthonys Health Center 125,000 - 125,000 125,000 - Grant funds will be used for reimbursement of a portion of the total prior incurred costs associated with the renovation and transformation of the grantee-owned extended care facility, located at 1 Saint Anthony's Way in Alton, Illinois.

116 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 13-203105 Village of East Alton $ 235,229 $ 231,954 $ 3,275 $ 235,229 $ - Grant funds will be used for reimbursement of a portion of the costs for a municipal project involving street improvements. 13-203106 Worden Public Library District 95,000 23,750 71,250 95,000 - Grant funds will be used for a portion of the total costs associated with the construction of a 20K x 13K addition and the construction of a parking lot at the grantee-owned facility located at 111 East Wall Street in Worden. 13-203107 Village of Glen Carbon 25,000 6,250 - 6,250 18,750 Grant funds will be used for the construction of a drainage outfall within the village eks right-of-way at the corner of Glen Crossing Road and Jamie Lynn Drive in Glen Carbon 13-203109 City of Fairview Heights 50,000 - 12,500 12,500 37,500 Grant funds will be used to cover costs to reconstruct ADA ramps associated with the sidewalk adjacent to the Ludwig Drive Corridor. 13-203111 Collinsville Township Madison County 31,000 - 31,000 31,000 - Funds from this grant will be used to reimburse grantee for prior incurred paving/ concrete/ masonry costs associated with area road resurfacing completed in September 2007. 13-203112 City of Colchester 24,918 6,250 18,668 24,918 - The grantee will use grant funds to construct sanitary sewer system improvements to repair cracked and leaking joints. 13-203113 City of Hamilton 75,000 - 75,000 75,000 - Grant funds will be used for a portion of the total prior incurred costs associated with the relining of sewer lines in a target area in the southeast portion of Hamilton 13-203117 Village of London Mills 25,000 6,250 - 6,250 18,750 Grant funds will be used for a portion of the equipment/material/labor costs associated with the purchase of new packaged pumping equipment and related hardware 13-203120 City of Mount Sterling 50,000 12,500 2,500 15,000 35,000 Grant funds will be used to cover the costs associated with road improvements on grantee-owned property located throughout Mount Sterling, Illinois 13-203121 City of Colchester 135,000 33,750 - 33,750 101,250 The grantee will use grant funds in addition to local funding to construct road improvements within the City of Colchester. 13-203122 Village of Roseville 50,000 12,500 - 12,500 37,500 Grant funds will be used for a portion of the costs associated with the upgrades to the sewage pumping station's related infrastructure. Grant funds will also be used for all of the costs associated with the video inspection of grantee-owned sanitary sewer mains located West of Main Street running south from Union Street to Gosett Street in Roseville, Illinois. 13-203126 Village of Alsey 25,000 15,058 6,181 21,239 3,761 This grant-funded project will include all costs associated with the installation of a new transmission water main connecting to the smg water cooperative approximately 645 feet north of the Campbell Road and Township Road intersection on grantee-owned property. The water main will continue south along Campbell Road approximately 4,800 feet connecting to a grantee-owned storage tank within Village limits. 13-203129 Village of Easton 25,000 6,250 18,750 25,000 - Grant funds will be used to construct road improvements within the corporate limits of the Village of Easton. Streets to be improved include Third, Park, Mason and First. 13-203130 Village of Versailles 50,000 - 12,500 12,500 37,500 Grant funds will be used for sidewalk repair and new sidewalk construction at various locations in the village. 13-203133 Town of Astoria 50,000 - 50,000 50,000 - Funds from this grant will be applied to prior incurred costs associated with upgrades to an aging water treatment plant located at 1 Long Lake Road in Browning, Illinois 13-203135 City of Mason 25,000 - 6,250 6,250 18,750 Grant funds will be used for a portion of the total costs associated with the installation of a new suction lift package pump station at the grantee-owned facility located at 1432 East Chestnut Street in Mason City 13-203136 Village of Camp Point 25,000 - 6,250 6,250 18,750 Grant funds will be used for a portion of the total costs associated with the replacement of lift/centrifugal pumps and electrical panel at the grantee-owned lift stations, located at the north end of the village and the west end of the village. 13-203137 Village of Mendon 25,000 - 19,950 19,950 5,050 Grant funds will be used to extend water service from 528 South Chestnut Street South to the village limits of Mendon. 13-203138 Village of Oquawka 40,000 10,000 30,000 40,000 - Grant funds will be used for a portion of the paving and masonry costs and oversight costs associated with the removal of existing pavement and the reconstruction of 7 Blocks of Schuyler Street. 13-203139 Village of Stronghurst 35,000 8,750 26,250 35,000 - Grant funds will be used to reimburse the grantee for the prior incurred costs associated with constructing a well on property leased by the grantee at 701 Illinois Route 94, Stronghurst, Illinois 13-203141 Village of Clayton 70,000 17,500 3,965 21,465 48,535 Grant funds will be used to cover a portion of the costs associated with sewer improvements on various grantee-owned properties throughout Clayton, Illinois

117 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 13-203142 Palatine Township Senior Citizens Council $ 50,000 $ 12,500 $ 37,500 $ 50,000 $ - Grant funds will be used for the renovation of the parking lot and activities associated with the reconstruction of the west entrance of the grantee's facility located at 505 South Quentin Road in Palatine, Illinois. 13-203146 City of Galesburg 73,167 18,750 54,417 73,167 - Grant funds will be used for costs associated with improvements at the central fire station, located at 150 South Broad Street in Galesburg, Illinois. 13-203148 Rutland Township 225,000 56,250 168,750 225,000 - Grant funds will be used to construct improvements to McCornack Road in Gilberts, Illinois, located in Rutland Township. 13-203150 Village of Scales Mound 70,000 - 17,500 17,500 52,500 Grant funds will be used to cover the costs associated with making infrastructure improvements to the existing village hall at the grantee-owned property located at 309 North Avenue in Scales Mound, Illinois 13-203159 Decatur Memorial Hospital 150,000 - 150,000 150,000 - Grant funds will be used for a portion of the equipment/material/labor costs associated with the purchase and installation of an emergency generator and related hardware on grantee-leased property located at 210 West McKinley Avenue in Decatur. 13-203160 Gateway Foundation, Inc. 500,000 - 499,983 499,983 17 Grant funds will be used to construct improvements to its residential addition treatment facility located in Kane County at 400 Mercy Lane in Aurora, Illinois 13-203162 Rosecrance, Inc. 1,500,000 - 1,500,000 1,500,000 - Grant funds will be used for a portion of the costs associated with the purchase, renovation, and expansion of a facility located at 605 Mulberry Street in Rockford, Illinois 13-203164 Village of Roseville 50,000 12,500 4,800 17,300 32,700 This grant-funded project will include the purchase and installation of new infrastructure to upgrade the main sewage pumping station located on East Maple Street, east of North Dilley Street, in Roseville, Illinois. 13-203165 Hancock-McDonough ROE 26 24,900 24,900 - 24,900 - Grant funds will be used for all cost associated with constructing a building addition to an existing warehouse for the western area purchasing cooperative located at 101 South First Street in La Harpe, Illinois. 13-203166 Little York Community Fire Protection District 25,000 - 25,000 25,000 - Grant funds will be used for reimbursement of a portion of the total prior incurred costs associated with the improvements at the grantee-owned fire station, located at 105 East Main Street in Little York in Warren County. 13-203167 City of Rockford 150,000 - 150,000 150,000 - Funds from this grant will be used as reimbursement for prior incurred costs associated with infrastructure improvements on Fire Station #11. 13-203169 Easter Seals DuPage and the Fox Valley 18,918 5,000 13,918 18,918 - Grant funds will be used for infrastructure improvements to the grantee's administrative and operational Region facility located at 826/830 South Addison Avenue in Villa Park, Illinois 13-203171 City of Chicago 150,000 122,651 1,793 124,443 25,557 Funds from this grant will be used for wiring/electrical costs associated with the installation of a new double sided residential street lighting system on Oakley Avenue from Granville Avenue to Devon Avenue. 13-203173 Village of Hazel Crest 200,000 - 160,000 160,000 40,000 Grant funds will be used for the repair and improvement of components of the water distribution system, and for repairs and improvements to residential roadways at various locations, all within the village limits o Hazel Crest. 13-203176 City of Rock Falls 18,700 18,700 - 18,700 - Funds from this grant will be used for equipment/material/labor costs associated with the removal of the existing roofs of the canopy structures which connect the building in the municipal complex which is located at 603 West 10th Street in Rock Falls, Illinois. 13-203177 HAVE Dreams 25,000 - 24,724 24,724 276 Grant funds will be used to construct an ADA accessible bathroom within the grantee's leased facility located at 515 Busse Highway in Park Ridge, Illinois. 13-203180 Village of Ashton 150,000 37,500 - 37,500 112,500 Grant funds will include costs associated with the removal and replacement of the old water main, installation of new water main and associated hook ups with renovations to Main Street from Douglas Avenue to Brown Avenue in Ashton, Illinois 13-203182 Sterling-Rock Falls Family YMCA of Sterling 233,633 62,500 171,133 233,633 - Grant funds will be used for all costs associated with the replacement of a roof on the grantee-owned Illinois facility located at 2505 YMCA Way in Sterling, Illinois 13-203183 Salem Community Theatre & Cultural Center 40,000 - 10,000 10,000 30,000 Grant funds will be used as a portion of the total costs associated with the construct an addition to the Inc Salem Community Theatre and Cultural Center located at 119 South Broadway in Salem, Illinois to accommodate a backstage, an ADA accessible restroom, and changing facilities for performers

118 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 13-203184 Village of Versailles $ 20,000 $ - $ 20,000 $ 20,000 $ - Grant funds will pay for costs associated with tuckpointing of the grantee-owned community center. Also building and installation of handicap ramps into the building 13-203187 Scott County Rural Water Cooperative 10,000 2,500 - 2,500 7,500 Grant funds will be used for a portion of the total costs associated with the installation of an approximately 25-mile water distribution pipe to serve approximately 54 residences, businesses, etc. On grantee-owned property located on Hoots Road, Pittenger Road, Vortman Road, McGuire Road, Old Route 106, Taylor Lane, Cannon Road, Walnut Creek Road, Bloomfield Road, Likes Road, North Sand Road, Kilver Land, Priepot Lane, and Carlton Lane. 13-203188 Village of Ashland 25,000 - 25,000 25,000 - Grant funds will be used for a portion of the total costs associated with the purchase of easements along Illinois Route 125 at 3 mile lane in Ashland, including prior incurred costs, for future construction of an alternate route for flood waters around the village. 13-203189 Outreach Community Ministries, Inc. 25,000 - 22,641 22,641 2,359 Grant funds will include a portion of the prior incurred costs associated with comprehensive building renovations to the grantee-owned building located at 345 South President Street in Carol Stream, Illinois 13-203191 SAL Family & Community Services dba Skip- 400,000 - 400,000 400,000 - Grant funds will be used for a portion of the total costs associated with the construction of two classrooms A-Long Child Development at the grantee-owned facility, located at 4800 60th Street in Moline. 13-203192 Helen M. Plum Memorial Public Library 15,000 - 15,000 15,000 - Funds from this grant will be used as reimbursement for infrastructure improvements to the library located at 110 West Maple Street. 13-203193 Village of Downers Grove 33,657 8,750 24,907 33,657 - Grant funds will be used for all costs associated with the purchase and installation of pedestrian crossing systems at various locations throughout the village 13-203194 Village of Crescent City 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the equipment/material/labor costs associated with renovation and structural improvements to the grantee's water tower located on Main Street in Crescent City, Illinois. 13-203195 Iroquois County 75,000 - 75,000 75,000 - Funds from this grant will be used to replace the current hot water boiler system and hot water heater in the Iroquois County Administration Building 13-203196 Village of Milford 50,000 - 50,000 50,000 - A portion of grant funds will be used for a portion of the total costs associated with the repair of grantee- owned water retention tank, located at 104 South Axtel Avenue in Milford. Portion of the remaining grant funds will be used for prior incurred costs associated with the repair of grantee-owned streets of Frederick and Grove in Milford. 13-203199 Village of Ohio 50,000 12,500 - 12,500 37,500 Grant funds will be used for all costs associated with renovating the grantee-owned facility located at 107 & 109 West Church Street. 13-203201 South Central Community Services, Inc 250,000 - 62,500 62,500 187,500 Grant funds will be used for replacing an existing swimming pool at the grantee's community center facility 13-203204 Shelbyville Community Unit School District 20,000 - 20,000 20,000 - Grant funds will be used for a portion of costs associated with replacing doors and windows at Shelbyville No. 4 High School. 13-203205 City of Mascoutah 32,500 11,793 20,707 32,500 - Grant funds will be used for all costs associated with firehouse improvement and upgrades for the fire station located at 224 North Railway. 13-203206 Village of Bridgeview 30,000 7,500 22,500 30,000 - Grant funds will be used for all costs associated with the purchase of aluminum fencing to be placed at 71st Street and Harlem Avenue along the south edge of the Toyota Park Site 13-203208 York Center Fire Protection District 40,000 - 40,000 40,000 - Grant funds will be used as reimbursement of a portion of the prior incurred costs associated with widening the Meyers Road and Luther Avenue entrance pathways of the parking lot, at the grantee-owned property at 1517 South Meyers Road in Lombard, Illinois. 13-203211 Keshet 40,000 15,653 24,347 40,000 - Grant funds will be utilized for a portion of the grantee's share of the overall construction costs for a new facility to be located at 2754 West Rosemont Avenue in Chicago, after the demolition of any existing structures on the site. The new 3-level facility will house the grantee's space on the first floor 13-203212 City of Hometown 253,820 101,320 152,500 253,820 - Funds from this grant will be used to reconstruct and resurface Kolin Avenue and Knox Avenue and make related sidewalk repairs. 13-203213 Village of Heyworth 50,000 - 50,000 50,000 - Grant funds will pay for various infrastructure, site excavations, and security improvements to Volunteer Park in Heyworth. 13-203216 Mt Vernon City Treasurer 20,000 - 20,000 20,000 - Grant funds will be used for the renovation of the roof, overhead doors and openers, construction of security partitions, and to construct a secured storage area at the grantee-owned facility located at 205 South 7th Street in Mount Vernon. 13-203219 City of Breese 10,000 2,500 7,500 10,000 - Grant funds will be used for a portion of the costs to purchase a breath analyzer (EC/IR II) Illinois instrument set, and a wanco WSTD#-s(pd) speed radar trailer.

119 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 13-203225 Bremen Township $ 50,000 $ - $ 46,400 $ 46,400 $ 3,600 Grant funds will pay for costs associated with improvements to an existing parking garage to house the township's senior transportation vehicles located at 15350 South Oak Park Avenue in Oak Forest, Illinois 13-203226 Village of Matteson 190,264 47,566 - 47,566 142,698 Funds from this grant will be used for equipment/material/labor costs associated with the construction of a ductile iron water main. 13-203227 Village of Olympia Fields 178,784 - 70,402 70,402 108,382 Grant funds will be used for all costs associated with the re-construction and extension of main street located at 3568 Lincoln Highway in Olympia Fields 13-203230 Township of Mechanicsburg 50,000 - 50,000 50,000 - Grant funds will be used for prior incurred costs associated with improvements to Water Tower Road 13-203231 Village of New Baden 125,000 97,286 27,714 125,000 - Grant funds will be used for roadway improvements within the village 13-203237 Shawnee Health Service and Development 200,000 - 190,543 190,543 9,457 Grant funds will be used to reimburse all prior incurred costs associated with the final phase of construction Corp for an add-on of an in-house pharmacy located at the grantee's Murphysboro Health Center #7 South Hospital Drive in Murphysboro, Illinois 13-203238 St. Mary's Hospital Sisters of the Third Order 250,000 - 250,000 250,000 - Grant funds will be used to reimburse all prior incurred costs for the expansion of a fire sprinkler system in of St. Francis, db 2012 for the grantee's St. Mary's hospital located at 1800 East Lakeshore drive, Decatur, Illinois. 13-203240 Troy Community Consolidated School Dist 30- 500,000 - 500,000 500,000 - Grant funds will be used for reimbursement of a portion of the total costs associated with the installation of C a roof on the grantee-owned facility, known as Craughwell Elementary School, located at 3333 Black Road in Joliet. 13-203244 City of Mascoutah 125,000 31,250 93,750 125,000 - Grant funds will be used for all cost associated with road/parking improvements located along north 6th Street next to Scheve Park. 13-203245 County of St Clair Village of Millstadt 100,000 25,000 75,000 100,000 - Grant funds will be used for all costs associated with the design and construction of ADA sidewalks with curbs and gutters along W. Mill and N. Main Street in Millstadt, Illinois 13-203247 Village of Shiloh 131,929 - 131,929 131,929 - Grant funds will be used to reimburse the grantee for prior incurred costs associated with installing new sidewalks and a new dual-use bicycling and walking path on grantee-owned property on East Julie Street in Shiloh, Illinois. 13-203248 Village of Swansea 100,000 25,000 - 25,000 75,000 Grant funds will be used for planning, engineering, surveying, land acquisition fees and costs associated with buying any easements and/or right-of-ways necessary for the improvements of smelting works road in the Village of Swansea, Illinois. 13-203249 City of Mattoon 625,000 156,250 413,390 569,640 55,360 Grant funds will be used for a portion of the costs associated with various street improvement projects in the grantee's jurisdiction. 13-203250 City of Paris 100,000 25,000 75,000 100,000 - Grant funds will be used for a portion of the total costs associated with infrastructure improvements at the grantee-owned water treatment plant, located at 929 Clinton Road in Paris, Illinois 13-203251 City of Altamont 49,886 - 49,886 49,886 - Funds from this grant will be used for equipment/material/labor costs associated with the replacement of the liners within the brick manholes 13-203252 City of Shelbyville 50,000 - 50,000 50,000 - Grant funds will be used for a municipal improvement project involving the restoration of a historic building. 13-203253 City of Neoga 100,000 - 29,650 29,650 70,350 Funds from this grant will be used to replace existing water mains in the City of Neoga 13-203254 Village of Kangley 135,000 - 64,035 64,035 70,965 Grant funds will pay for a portion of pic and remaining costs for repairs to storm water drainage ditches and culverts within the village 13-203255 County of Bureau 150,000 37,500 112,500 150,000 - Funds from this grant will be used to renovate the dispatch/communications center within the county jail located at 22 Park Avenue West in Princeton, Illinois. 13-203256 DECATUR MEMORIAL HOSPITAL 120,000 30,000 90,000 120,000 - Grant funds will be used for reimbursement of a portion of the prior incurred paving/concrete/masonry costs associated with the purchase and installation of concrete for the construction of the pedestrian corridor. 13-203258 Woodridge Park District 200,000 - 57,630 57,630 142,370 Grant funds will be used for all costs associated with infrastructure improvements to Lake Harriet Park located at 7000 Woodridge Drive. 13-203259 Village of Elk Grove Village 175,000 - 175,000 175,000 - Grant funding will be used for a municipal project involving traffic signal upgrades along a Village Roadway. 13-203260 Village of Roselle 200,000 - 200,000 200,000 - Grant funds will be used for municipal roadway improvements

120 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 13-203261 Village of South Elgin $ 143,836 $ 37,500 $ 106,336 $ 143,836 $ - Grant funds will be used for costs associated with the engineering and reconstruction of a parking lot and services in the grantee's recreation building. Project includes installation of both LED pedestrian and street lights that meet design guidelines of the Village Center. This work will also include the appropriate curbs to direct storm water runoff to the existing rain gardens adjacent to the project at 1 West State Street in South Elgin, Illinois. 13-203264 Hanover Park Park District 100,000 - 25,000 25,000 75,000 Grant funds will include a portion of the costs associated with comprehensive renovations to the grantee- owned Seafari Springs Family Aquatic Center located at 1700 Greenbrook Boulevard in Hanover Park, Illinois. 13-203266 Kane County 100,000 - 100,000 100,000 - Grant funds will be used for all costs associated with the construction of a qualifying range located between Illinois Route 38 and Bricher Road. 13-203269 Village of New Lenox 50,000 - 45,073 45,073 4,927 Grant funds will be used for the removal of existing fencing and the purchase and installation of new fencing and gates at the historical cemetery, known as Maplewood Cemetery, located at 331 West Haven Avenue in New Lenox. 13-203270 Northeast DuPage Special Recreation 25,000 14,684 10,316 25,000 - Funds from this grant will be used for building renovation of the facility located at 1770 West Centennial Association Place in Addison, Illinois. 13-203271 Ray Graham Association for People with 14,730 3,750 10,980 14,730 - Grant funds will be used for the removal of an existing outside patio area and the construction of a new Disabilities concrete patio at the grantee-owned facility located at 2808 Kincaid in Woodridge 13-203273 Peoria Civic Center 3,944,464 1,617,667 2,326,797 3,944,464 - Grant funds will be used for the renovation the grantee-owned facility, located at 201 Southwest Jefferson in Peoria. 13-203275 CTF Illinois 47,145 - 47,145 47,145 - Grant funds will be used for a portion of the prior incurred equipment/material/labor costs associated with building renovations to various grantee-owned and grantee-leased Community Integrated Living arrangement (CILA) homes. 13-203277 Adventist Hinsdale Hospital 35,000 - 35,000 35,000 - Grand funds will be used for a portion of the mechanical system costs associated with infrastructure improvements to Adventist Hinsdale Hospital, located at 120 North Oak Street in Hinsdale 13-203285 Rankin Fire Protection Distirct 25,000 - 25,000 25,000 - Grant funds will be used for a portion of the costs associated with a new fire station located at 511 South Main Street in Rankin, Illinois. 13-203286 Boys & Girls Club of Carbondale 49,904 12,500 37,404 49,904 - Grant funds will be used for various renovations to the grantee-owned building located at 250 North Springer Street in Carbondale, Illinois. 13-203289 Middletown Bicentennial Commission 42,000 - 10,500 10,500 31,500 Grant funds will pay for facility renovations to the Dunlap House/Middletown Stage Coach Inn located at 206 South Madison Street in Middletown. 13-203291 County of Shelby 160,000 40,000 120,000 160,000 - Grant funds will be used for a portion of the costs associated with various road improvements in the County of Shelby. 13-203292 County of Winnebago 150,000 - 150,000 150,000 - Grant funds will be used for a municipal project involving improvements to the old county courthouse 13-203294 Harlem Community Center 50,000 - 50,000 50,000 - Grant funds will be used to make improvements to the administrative building located at 900 Roosevelt Road in Machesney Park, Illinois. 13-203298 Goldie B. Floberg Center for Children 50,000 - 50,000 50,000 - Grant funds will include all costs associated with building renovations at various grantee-owned buildings within Winnebago County. 13-203300 Forest Preserve District of DuPage County 450,000 - 112,500 112,500 337,500 Grant funds will be used for costs associated with the construction of a multipurpose trail bridge over County Farmroad in Hanover Park, Illinois. Grant funds will also be used for construction of a trail connection and a prefabricated truss bridge. 13-203301 Forest Preserve District of DuPage County 50,000 - 12,500 12,500 37,500 For costs associated with the construction of a multipurpose trail bridge and for the construction of a trail connection and prefabricated truss bridge. 13-203304 Northern Illinois University 7,521,000 4,108,977 3,412,023 7,521,000 - Grant funds will cover the continued development and Implementation phase of the Illinois Shared Learning Environment (ISLE). The ISLE will be the technology platform to implement a series of far-reaching education reforms that were part of the State of Illinois application for the U.S. Department of Education's Race To The Top 3 (RTTT3) funding. 13-203305 Advocate Health and Hospitals Corporation 35,000 - 35,000 35,000 - Grant funds will be used for all prior incurred costs associated with renovations to the South parking garage for the facility commonly known as Advocate Good Samaritan hospital located at 3815 Highland Avenue in Downers Grove, Illinois.

121 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 13-203306 Downers Grove Park District $ 35,000 $ - $ 35,000 $ 35,000 $ - Grant funds will be used for costs associated with the structural reinforcement of the first and second floors of the historic 1846 Blodgett House recently relocated to the grantee's museum campus 13-203307 Westmont Park District 20,000 - 20,000 20,000 - Grant funds will be used for a portion of the equipment/material/labor costs associated with the purchase of various playground equipment to be installed via other funding sources at Rotary Park located at the corner of 67th Street and Cass Avenue in Westmont, Illinois. 13-203308 Studio Mechanics Local 476 Training Fund 325,800 225,800 100,000 325,800 - The grantee will utilize grant funds for various job training programs at multiple locations. The specific classes to be held via grant funds will be entirely dependent upon the exact employment needs of the studios at the time grant funding becomes available 13-203309 St. Pius V Church & School 350,000 224,950 125,050 350,000 - Grant funds will be used to cover portion of overall project costs for the construction of additional 2nd floor space at the 2020 South Blue Island Avenue Youth Center Facility 13-203313 Village of Davis Junction 100,000 25,000 - 25,000 75,000 Grant funds will be used for portion of the costs associated with the purchase, installation, and oversight of fire hydrants and approximately 1,800 linear feet of water main and related hardware along the east side of Illinois Route 251 between Illinois Route 72 and Eddy Road in Ogle County. Grant funds will also include the purchase, installation and oversight of manholes, and approximately 1,400 lineal feet of sanitary sewer from the north end of junction way to the north and heading east to Illinois Route 251. 13-203314 Village of Hinckley 100,000 - 100,000 100,000 - Grant funds will be used in addition to local funding sources to construct storm sewer improvements on Oak Street between US Route 30 and Miller Street in Hinckley, Illinois. 13-203316 Boone County Historical Society 50,000 - 50,000 50,000 - Grant funds will be used to reimburse a portion of the prior incurred costs associated with construction of an approximately 6,200 square foot addition to join the grantee's present museum located at 311 Whitney Blvd in Belvidere, Illinois with their research center at the same location 13-203317 Village of Westchester 200,000 90,731 109,269 200,000 - Grant funds will be used for a portion of the total costs associated with the purchase of a fire alarm system, fire department alerting system, closed circuit cameras, communications microwave system and an emergency generator to be located at the grantee-owned facility, known as the Westchester emergency operations center, located at 10300 West Roosevelt Road in Westchester. 13-203319 Instituto Health Sciences Career Academy 300,000 75,000 - 75,000 225,000 Grant funds will be used for a portion of the total costs associated with the purchase of a series of property parcels immediately west of the Institute Health Sciences Career Academy Building, located at 2459 West 25th Street in Chicago. 13-203321 Village of Buckley 50,000 17,963 32,037 50,000 - Grant funds will be used for costs associated with the replacement of the village's main well 13-203322 Fulfilling Our Responsibilities Unto Mankind 225,000 56,250 168,750 225,000 - Grant funds will be used for all costs associated with renovations to the grantee-owned facility located at 14818, 14828 and 14830 Chicago Road in Chicago, Illinois. 13-203323 Ray Graham Association for People with 25,000 6,250 18,750 25,000 - Grant funds will be used for a portion of the total cost associated with the construction of a wheelchair Disabilities accessible deck at the grantee-owned facility, CILA home for disabled children, located at 4109 Williams Drive in Downers Grove. 13-203326 Cornerstone Services Inc 300,000 136,427 163,573 300,000 - Grant funds will be used for purchasing property located at 15606 Indian Boundary Road in Plainfield, Illinois, and includes the design and construction of a fully accessible and ADA compliant community- integrated residence to house 4-6 individuals with disabilities 13-203327 Operating Engineers Local 150 Apprenticeship 650,000 384,435 - 384,435 265,565 The grantee will utilized grant funds for costs associated with providing job training classes through the Fund grantee's construction and building inspector (CBI) program 13-203331 Chicago Childrens Theatre 500,000 - 500,000 500,000 - Grant funds will be used for a portion of the costs associated with the construction/renovation activities to establish a permanent single location for theatrical, educational and administrative activities conducted by the grantee. 13-203333 Village of Melvin 16,000 4,000 12,000 16,000 - Grant funds will be used for the removal and replacement of existing sidewalks and to replace inadequate water lines at various grantee-owned locations within the village limits 13-203335 Heartland Community Health Clinic 500,000 466,149 33,851 500,000 - The grantee will use grant funds in addition to local funding to purchase and renovate an existing building located at 2206-2214 N. University Street in Peoria, Illinois in order to consolidate all administrative and non-clinical staff into one centralized location 13-203336 Village of Carpentersville 190,000 - 190,000 190,000 - Grant funds will be used for portion of total costs associated with the improvements of water main with water service box replacement and sanitary sewer replacement and sanitary sewer lining on grantee-owned property located on Maple Avenue in Carpentersville.

122 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 13-206002 Prairie Gold, Inc. $ 4,000,000 $ 2,720,812 $ 1,279,188 $ 4,000,000 $ - Funding for equipment and materials for the first commercial application of a corn oil and Zein protein membrane extraction system at the facility in Galva, Illinois 13-206005 Southern IL University-Edwardsville 249,706 110,459 139,247 249,706 - Funding to purchase equipment and instrumentation for the advanced biofuels initiative, which will focus on cellulose to ethanol conversion technologies, at the national corn ethanol research center in Edwardsville, Illinois. 14-203002 Chicago Childrens Theatre 4,500,000 - 4,500,000 4,500,000 - Grant funds will be used for a portion of the renovation costs to the existing structure and a portion of the construction costs associated with the new theatre addition. 14-203003 Village of Foosland 35,000 - 35,000 35,000 - Grantee will use funds to construction improvements to the grantee's municipal park located at 10 Third Street in Foosland. Specifically, grant funds will be used for the purchase and installation of a pre- engineered storage building to store village-owned vehicles, road signs and materials; the construction of a park pavilion; and construction of additional parking for access to the pavilion 14-203005 Little Company of Mary Hospital and Health 100,000 25,000 75,000 100,000 - Grant funds will be used for reimbursement of a portion of the prior incurred paving/concrete/masonry Care Centers costs associated with the purchase and installation of concrete for the replacement of the West Pavilion Patient Tower located at 2800 West 95th Street in Evergreen Park. 14-203006 Chinatown Museum Foundation 125,000 - 125,000 125,000 - Grant funds will be used for costs associated with the design and installation of a centennial mural/mosaic to commemorate Chicago Chinatown's relocation in 1912 from downtown to its current location 14-203008 Village of Brownstown 100,000 25,000 75,000 100,000 - Grant funds will include all of the costs associated with the design, oversight, purchase, and installation of new severe weather siren systems at various locations around the village of Brownstown in Fayette county 14-203010 City of Harvey 500,000 - - - 500,000 Grant funds will be used for multiple municipal improvement projects involving the replacement of fire hydrants, the renovation of alleyways, and the construction of a parking lot 14-203012 Rockford Park District 100,000 - 100,000 100,000 - Grant funds will be used to reimburse the grantee for prior incurred costs associated with paving/concrete/masonry expenses in multiple grantee-owned locations 14-203013 City of Harvard 150,000 - 150,000 150,000 - Grant funds will be used to cover costs associated with road infrastructure improvements on grantee-owned property located on Northfield Avenue, from Highway Route 14 through Green Meadow Trail in Harvard, Illinois. 14-203014 Spring Grove 150,000 37,500 112,500 150,000 - Funds from this grant will be used for paving/concrete/masonry costs associated with milling and resurfacing various roads in Spring Grove 14-203015 Erie Neighborhood House 1,000,000 - 250,000 250,000 750,000 Grant funds will be used for a portion of the costs associated with construction of a new facility at the grantee-owned property located at 2353 & 2659 S Kildare Street in Chicago, Illinois, which is currently unoccupied. 14-203016 Family Guidance Centers Inc 1,500,000 - 1,161,422 1,161,422 338,578 This grant-funded project will include all costs associated with comprehensive building construction and renovations to three grantee-owned facilities and three grantee-leased facilities throughout Illinois 14-203017 Educare of West DuPage 500,000 - 500,000 500,000 - Grant funds will be used for reimbursement of costs associated with constructing an early childhood education center at 851 Pearl Road, West Chicago, Illinois. 14-203020 Misericordia Home 200,000 - 200,000 200,000 - Grant funds will be used for a portion of plumbing costs for the construction of new homes on the grantee's campus located at 6300 North Ridge Avenue in Chicago. 14-203022 Village of Rosemont 500,000 - 125,000 125,000 375,000 Grant funds will be used for a portion of costs associated with the construction of a floodwall east of the convention center located at the corner of Bryn Mawr Avenue and River Road. 14-203023 Village of Alhambra 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the costs associated with a storm sewer extension in the Alhambra Estates area of Alhambra, Illinois, specifically on College Street, Coral Drive and Emerald Drive 14-203024 Village of Oakdale 15,000 3,750 11,250 15,000 - Grant funds will be used for a portion of the total costs associated with the renovation of an existing walking trail, located on grantee-owned property in the village park at East Main Street in Oakdale 14-203025 Village of Okawville Washington County 150,000 - 150,000 150,000 - Grant funds will pay for a portion of prior incurred costs for replacement of village water tower located at 301 South Sparta Street in Okawville. 14-203027 Village of Woodlawn 25,000 - 25,000 25,000 - Grant funds will be used for a portion of the total costs associated with the installation of approximately 9,887 feet of water main extension on Butternut Road and Drivers Lane in Woodlawn 14-203028 Village of Elkville 20,000 5,000 - 5,000 15,000 Grant funds will be used for a portion of the costs associated with sandblasting and repainting the interior and exterior of the 125,000 gallon elevated water storage tank located on Route 51, just South of Atkins Street in Elkville, Illinois

123 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203029 The Arc of the Quad Cities Area $ 3,000,000 $ 944,570 $ 2,055,430 $ 3,000,000 $ - Grant funds will be used to construct group homes for low income, medicaid-eligible individuals with intellectual/developmental disabilities in the quad cities area of Rock Island County 14-203032 Keshet 50,000 - 49,640 49,640 360 Grant funds will be utilized to remodel the kitchen facility at the 3210 Dundee Road Day School location in Chicago. 14-203033 Aurora University 500,000 252,129 247,871 500,000 - Grant funds will be used to offset the purchase of structural steel in the construction of a stem school at 405 S. Gladstone Ave in Aurora, Illinois on the Aurora University campus 14-203034 Cornerstone Services Inc 500,000 171,000 329,000 500,000 - Grant funds will be used for constructing two CILA residences, each providing housing for 4 - 6 individuals with developmental disabilities. 14-203036 City of Chicago 175,000 - 168,119 168,119 6,881 Grant funds will be used for costs associated with upgrading the lighting in the 50th Ward of Chicago 14-203039 Village of Hazel Crest 50,000 - 12,500 12,500 37,500 Grant funds will be used for the removal and replacement of carpeting and underlay at the grantee-owned facility, known as the Municipal Center Building, located at 3000 West 170th Place in Hazel Crest. 14-203040 Association for Individual Development 40,000 - 40,000 40,000 - Grant funds will be used for a portion of prior incurred costs associated with the purchase of land located at 708-710 Bridge Street Yorkville, Illinois. 14-203041 City of Vandalia 100,000 25,000 75,000 100,000 - Grant funds will be used for all of the costs associated with the removal of approximately two small wood- framed buildings and one small concrete block building to be replaced with the construction of an approximately 60K x 36K pole-barn type building located at 716 South Fifth Street in Vandalia, Illinois 14-203044 City of Country Club Hills 250,000 62,500 - 62,500 187,500 Grant funding will be used for a multi-purpose recreation area improvement project 14-203045 County of Boone 100,000 - 100,000 100,000 - A portion of grant funds will be used to reimburse grantee for prior incurred costs associated with construction renovations completed in October 2012 to the Bell Tower at the Boone County Courthouse located at 601 North Main Street in Belvidere, Illinois. The balance of the grant funds will be used to reimburse the grantee for portion of prior incurred costs associated with the renovations to the courthouse completed in fall 2010. 14-203046 St. Augustine College 200,000 - 50,000 50,000 150,000 Grant funds will be used for a portion of the total costs associated with the construction of a library in an underutilized assembly room at the grantee-owned facility located at 1345 West Argyle Street in Chicago. 14-203052 Township High School District 214 100,000 - 100,000 100,000 - Grant funds will be used for renovation of an existing classroom to create a business incubator lab at Wheeling High School. 14-203058 Crisis Nursery 200,000 50,000 7,955 57,955 142,045 Grant funds will be used for a portion of the costs associated with various facility additions and expansions to the grantee-leased facility located at what is currently known as 1309 West Hill Street in Urbana. 14-203060 Gordon Tech High School 250,000 - 95,295 95,295 154,705 Grant funds will be used for exposed structural concrete and brick masonry repairs, roofing repairs, emergency exiting and life safety corrections, and parking lot repairs at the grantee-leased facility, located at 3633 North California Avenue in Chicago 14-203062 Village of Wayne 50,000 12,500 - 12,500 37,500 Grant funds will be used for a portion of the costs associated with the construction of a public works building to store trucks and other equipment for the grantee 14-203064 Youth Service Project Inc 200,000 57,351 142,650 200,000 - Grant fund will be used for all costs associated with renovations to the first floor of the grantee-owned main building located at 3942 W North Avenue in Chicago, Illinois 14-203065 American Legion 257 Zue Vandeveer 25,000 - 24,343 24,343 657 Grant funds will be used for the purchase and installation of materials associated with the installation of an outdoor led sign and bathroom repairs in the grantee-owned american legion building located at 401 W North Street in Stonington, Illinois 14-203067 Safer Foundation 250,000 - 246,800 246,800 3,200 Grant funds will be used for replacing the existing elevator at the grantee's facility located at 571 West Jackson Boulevard Chicago, Illinois. 14-203068 Ray Graham Association for People with 250,000 62,500 187,500 250,000 - Grant funds will be used for a portion of the total cost associated with the renovation of kitchens at the Disabilities grantee-owned facility, known as Iona Glos Specialized Living Center, consisting of six group homes located at 50 South Fairbank Street in Addison. 14-203072 Village of Orland Park 175,000 - 175,000 175,000 - Grant funds will be used for a portion of the total costs associated with the installation of a new four-way traffic signal located at Illinois Route 7 - US Route 6 (159th Street and 113th Court) in Orland Park.

124 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203073 City of Chicago $ 800,000 $ 200,000 $ 500,356 $ 700,356 $ 99,644 Grant funds will be used for costs associated with upgrading the lighting in the 8th Ward of Chicago, specifically on approximately thirteen blocks as follows: South Constance Avenue from 7900 to 8100; South Harper Avenue from 8700 to 9100; South Euclid Avenue from 8900 to 9100; South Avalon Avenue from 9500 to 9700; and South Oglesby Avenue, from 8300 to 8600. 14-203074 City of Chicago 1,000,000 - 1,000,000 1,000,000 - Grant funds will be used for costs associated with upgrading the lighting in the 34th Ward of Chicago, specifically on approximately ten blocks as follows: lowe, Union and Emerald Avenues from 9700 to 9830 South; 108th Street and 108th place from Morgan Street to Beverly Avenue; Morgan Street from 10700 to 11100 South; Green Street from 11000 South to 11100 South; and May, Carpentier, Morgan, Sangamon, Peoria and Green Streets from 12200 South to 12300 South. 14-203077 Schorsch Village Improvement Association Inc 100,000 - 68,390 68,390 31,610 Grant funds will be used for the renovation of the grantee-owned community hall, located at 6940 West Belmont in Chicago. 14-203078 Village of Arthur 112,500 - 112,500 112,500 - Funds from this grant will be used for costs associated with milling and resurfacing North Vine Street in Arthur, Illinois. 14-203081 City of Berwyn 95,000 23,750 71,250 95,000 - Funds from this grant will be used for equipment/material/labor costs associated with the purchase and installation of a new boiler for Berwyn City Hall 14-203083 City of Berwyn 40,000 10,000 30,000 40,000 - Funds from this grant will be used for costs associated with paving/concrete/masonry repairs to the exterior of Berwyn City Hall and Fire Department 14-203084 Township of Proviso 50,000 12,500 37,500 50,000 - Grant funds will be used for capital improvements to the township administration building 14-203085 Village of North Riverside 200,000 - 200,000 200,000 - Grant funds will be used for all costs associated with renovations and repairs to the North Riverside Civic Center located at 2401 South Desplaines Avenue in North Riverside. 14-203088 Ebenezer Community Outreach 150,000 - 150,000 150,000 - Grant funds will be used for all costs associated with renovations and repairs of the grantee leased property located at 3555 West Huron Chicago, Illinois. 14-203089 Lifescape Community Services, Incorporated 45,000 11,250 33,750 45,000 - Grant funds will be used for all of the equipment/material/labor costs associated with the purchase and installation of a permanently installed blast freezer at the grantee-owned facility located at 705 Kilburn Avenue in Rockford, Illinois. 14-203092 Village of Niles 25,000 - 25,000 25,000 - Grant funds will be used for a municipal project involving roadway improvements 14-203093 Village of Niles 50,000 - 50,000 50,000 - Grant funds will be used for a municipal project involving roadway improvements 14-203099 Jewish Federation of Metropolitan Chicago 50,000 - 12,500 12,500 37,500 Grant funds will be used for a portion of the total costs associated with the expansion of the emergency/security area to harden the first and second guard posts, as well as the main guard desk of the grantee-owned facility located at 30 South Wells Street in Chicago 14-203100 Village of Villa Park 20,000 - 20,000 20,000 - Grant funds will be used for a portion of the total costs associated with replacing playground surfaces, the surface under the water play equipment and the roof on pump house/filter room at the grantee-owned facilities known as Jefferson Pool, located at 341 North Harvard and Lufkin Pool located at 1000 South Ardmore, both located in Villa Park. 14-203103 Black Chamber of Commerce of Lake County, 750,000 500,000 250,000 750,000 - Grant funds will be used to develop the capacity of small and medium sized Illinois minority-owned Inc. businesses throughout the State to take advantage of procurement opportunities with both state government and with large private sector companies. 14-203108 Catholic Bishop of Chicago dba Archdiocese 100,000 - 25,000 25,000 75,000 Grant funds will be used for various renovations to St. Barbara Elementary School located at 2830 South of Chicago Quinn Street in Chicago, Illinois 14-203110 Chicago Park District 215,000 - 53,750 53,750 161,250 Grant funds will be used to purchase and install baseball field lighting at Washington Park 14-203112 Village of Flossmoor 55,000 - 17,476 17,476 37,524 Grant funds will include a portion of the costs associated with the design and replacement of the Brookwood Bridge Deckand Butterfield Road culvert located at 2600 West 19700 South P21 in Cook County. 14-203113 Grand Prairie Services 25,000 6,250 17,596 23,846 1,154 Grant funds will be used for exterior and interior renovations consisting of the input of accessible kitchens, baths and living spaces at residential housing space, known as Steger House, located at 67 East 34th Street in Steger. 14-203114 Illinois Quad City Civic Center Authority 4,000,000 - 4,000,000 4,000,000 - Grant funds will be used to repair, restore and further develop this property by completing multiple projects to the building to maintain its usefulness and guest experience 14-203115 Namaste Charter School, Inc. 100,000 - 100,000 100,000 - Grant funds will be used for renovation of the existing exterior masonry walls at the grantee-leased facility, located at 3737 South Paulina Street in Chicago.

125 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203117 Chicago Horticultural Society $ 30,000 $ - $ 30,000 $ 30,000 $ - Funds from this grant will be used for costs associated with the relocation/creation of a new tree nursery 14-203118 Village of Elburn 40,000 - 10,000 10,000 30,000 Grant funds will be used as a portion of the total costs associated with sidewalk renovations on grantee- owned property on Main Street from North Street to Shannon Street in Elburn 14-203119 Village of North Aurora 40,000 - 40,000 40,000 - Grant funds are for reimbursement of prior incurred costs for the construction of a new village hall 14-203120 City of Plano 40,000 - 10,000 10,000 30,000 Grant funds will be used for costs associated with the purchase and installation of two new storm warning sirens to cover under-served portions of the grantee's jurisdiction 14-203122 Village of Elmwood Park 250,000 205,066 44,934 250,000 - Grant funds will be used for costs associated with the purchase of a property with two existing buildings located at 7601 West Grand Avenue in Elmwood Park, Illinois and for construction of a Kiss and Ride Metra drop-off station. 14-203124 Village of Piper City 50,000 38,461 11,539 50,000 - Grant funds will be used for a variety of municipal improvement projects 14-203125 City of Blue Island 25,000 6,250 18,688 24,938 62 Funds from this grant will be used for various infrastructure repairs and renovations for the grantee's Fire Station #1, located at 2450 Vermont Street and at Fire Station #2 located at 13257 South Division Street in Blue Island. 14-203126 City of Blue Island 25,000 - 6,250 6,250 18,750 Funds from this grant will be used to remove and replace the roof on the grantee's 911 Center and City Council Chambers Offices located at 2434 Vermont Street in Blue Island 14-203131 Proviso-Leyden Council for Community 200,000 50,000 150,000 200,000 - Grant funds will be used for all of the equipment/material/labor costs associated with the purchase and Action Inc replacement of a new roof on the grantee-owned building located at 411 West Madison Street in Maywood, Illinois. 14-203133 Catholic Bishop of Chicago dba Archdiocese 100,000 - 25,000 25,000 75,000 Grant funds will be used for a portion of costs associated capital improvements at Bridgeport Catholic of Chicago Academy Elementary School, specifically including purchase and installation of a booster pump; window perimeter repairs and tuckpointing; and replacement and relocation of the electrical distribution panel and related electrical service upgrades. 14-203135 Village of Midlothian 60,000 - 34,940 34,940 25,060 Grant funds will purchase and install approximately ten new fire hydrants 14-203136 Harvey Park District 200,000 - 50,355 50,355 149,645 Grant funds will be used for the renovation of the grantee-owned facility, known as the Martin Luther King, Jr. Recreation Center, located at 234 West 150th Place in Harvey. 14-203139 New Lenox Township 48,914 12,500 36,414 48,914 - Grant funds will be used for all of the equipment/material/labor costs associated with the removal and replacement of approximately 500 linear feet of fence along regan road servicing Marshall Cemetery in Wil County. 14-203140 Center on Halsted 1,000,000 250,000 750,000 1,000,000 - Funds from this grant will be used for various upgrades to the grantee-owned facility located at 3600 North Halsted Street in Chicago. 14-203141 Village of Homewood 150,000 - 150,000 150,000 - Grant funds will be used for portion of prior incurred costs associated with the removal and replacement of the existing HVAC system with a new geothermal HVAC system in grantee-owned Public Safety Building located at 17950 Dixie Highway in Homewood. 14-203142 Village of South Holland 245,000 - 245,000 245,000 - Grant funds will be used for a portion of the total costs associated with the renovation of a grantee-owned building, located at 16330 South Park Avenue in South Holland to house the Village's Police Department 14-203143 Village of Hazel Crest 60,000 - 60,000 60,000 - Grant funds will be used for a portion of the total costs associated with repairing and restoring some of the most egregiously distressed and deteriorated residential road surfaces on Dogwood Lane and Fountain Bleu Drive in Hazel Crest. 14-203145 City of Ottawa 1,000,000 250,000 750,000 1,000,000 - Grant funds will be used for a portion of the costs associated with the design and mass grading/site preparation for the 80 acre expansion of the grantee's new industrial park located at 1501 Titanium Drive in Ottawa, Illinois. 14-203148 Village of Lansing 55,000 - 18,581 18,581 36,419 Grant funds will be used for the resurfacing of approximately 1,800 feet of alleys within the village limits of Lansing. 14-203149 Village of Beecher 20,000 5,000 14,585 19,585 415 Funds from this grant will be used for wiring/electrical costs associated with replacing Firemen's Park field #1 ballfield lighting system, located at 675 Penfield Street in Beecher 14-203150 City of Momence 20,000 5,000 15,000 20,000 - Grant funds will be used for a portion of the costs associated with the design and construction of a new office, previously used as storage space and an interior ADA compliant ramp leading into the office located in the north side of the city hall building located at 29 North Dixie Highway in Momence, Illinois 14-203151 Village of Manteno 20,000 - 20,000 20,000 - Grant funds will be used for a portion of the equipment/material/labor costs associated with the removal and replacement of playground equipment at Hendrickson Park located at 255 East 3rd Street in Manteno, Illinois.

126 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203158 Newport Fire Protection District $ 100,000 $ - $ 100,000 $ 100,000 $ - Grant funds will be used for the renovation of a fire house 14-203159 Village of Skokie 820,000 - 820,000 820,000 - Grant funds will be used for roadway improvements 14-203162 Village of Hartford 24,435 - 24,435 24,435 - Grant funds will be used for a new parking lot at the Hartford Community Center Building located at 715 North Delmar. 14-203163 City of Zeigler 90,000 - 47,832 47,832 42,168 Grant funds will be used for installing a new chlorination system at the water treatment plant and installation of a lift station and hookups for Larry's Trailer Sales 14-203164 City of Marion 150,000 37,500 53,189 90,689 59,311 Grant funds will be used for portion of costs associated with modifying the existing 3-way intersection of Illinois Route 13 (aka West Deyoung Street) and Sinclair Drive in Marion 14-203166 City of Creal Springs 30,000 - 10,500 10,500 19,500 Grant funds will be used for cleaning out of drainage ditches and video monitoring of existing sewer mains 14-203168 Little Company of Mary Hospital and Health 100,000 - 100,000 100,000 - Grant funds will be used for a portion of the excavation/site prep/demolition costs associated with the Care Centers demolition of the existing 1929 Building Tower located at 2800 West 95th Street in Evergreen Park 14-203169 Oak Lawn Public Library 25,000 - 25,000 25,000 - Grant funds will be used for renovation improvements at the grantee-owned facility, located at 9427 South Raymond Avenue in Oak Lawn, including all prior incurred costs 14-203172 Village of Evergreen Park 25,000 - 25,000 25,000 - Purchase of new playground equipment for Klein Park 14-203173 Hoffman Estates Park District 25,000 - 25,000 25,000 - Grant funds will be used for the purchase and installation of a swing set with adaptive ada chair seat, including Consumer Product Safety Council (CPSC) and ADA accessible rubber fall surface at the grantee- owned site, located at Eisenhower Junior High (middle school) at 800 Hassell Road in Hoffman Estates 14-203174 Streamwood Park District 30,000 - 30,000 30,000 - Grant funds will be used for the reimbursement of a portion of total costs associated with the renovation of an indoor running track at the grantee-owned facility, known as Park Place Family Recreation Center, located at 550 South Park Boulevard in Streamwood in Cook County. 14-203178 Morton Grove Park District 75,000 - 75,000 75,000 - Grant funds will pay for playground upgrades to Jacob's Park located at 9226 Natchez Avenue including reimbursement for prior incurred costs. 14-203180 City of Chicago 100,000 - 27,795 27,795 72,205 Funds from this grant will be used for mechanical system costs to repair and upgrade the existing elevator in grantee-owned Senior Center located at 5801 North Pulaski in Chicago. 14-203181 Chicago Park District 75,000 - 75,000 75,000 - Grant funds will be used for costs associated with the purchase and installation of ballfield lighting at Gompers Park. 14-203182 Chicago Park District 250,000 - 250,000 250,000 - Grant funds will be used as reimbursement for prior incurred costs associated with renovation activities at Brainerd Park. 14-203185 Village of Homewood 100,000 - 100,000 100,000 - Grant funds will be used for a portion of the costs associated with the replacement of the current high pressure sodium luminaries to more energy efficient led lighting in non-TIF district areas of the grantee's jurisdiction and there placement of some of the steel roadway and pedway light poles 14-203186 City of Oak Forest 100,000 - 100,000 100,000 - Grant funds will be used for a portion of the total costs associated with the renovation of approximately 1,324 linear feet of roadway in the City limits of Oak Forest 14-203187 Village of Posen 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the costs associated with the removal and replacement of the existing roof located at the grantee-owned Village of Posen Community Center also known as the Posen Recreation Center located at 14401 Campbell Avenue in Posen, Illinois 14-203189 Village of Flossmoor 105,000 - 105,000 105,000 - This grant-funded project will include a portion of the equipment/material/labor costs associated with the purchase and installation of new water mains, fire hydrants; and related hardware at various locations within the Village of Flossmoor. 14-203191 Village of Limestone 50,000 - 19,100 19,100 30,900 Grant funds will be used for the rehabilitation of the intersection of Carmella and Barbara near the 400 Block of Barbara Drive. 14-203194 Chicago Park District 290,000 - 72,500 72,500 217,500 Grant funds will be used for the installation of multiple improvements at the Dunbar Park, located at 300 east 31st Street in Chicago, Illinois. 14-203195 Dundee Township Park District 200,000 - 200,000 200,000 - Grant funds will be used as reimbursement for prior incurred costs to replace the roof at the Rakow Recreation Center and upgrade the roads into city parks. 14-203197 Jewish Federation of Metropolitan Chicago 100,000 - 31,464 31,464 68,536 Grant funds will be used to renovate the existing playground at the grantee-owned facility, known as the Florence Heller Jewish Community Center, located at 524 West Melrose Street in Chicago, Illinois 14-203198 Jewish Federation of Metropolitan Chicago 100,000 - 25,000 25,000 75,000 Grant funds will be used to renovate the existing rusted and deteriorating fire escape at the grantee-owned facility, known as the Dina and Eli field Ezra multi-service center, located at 909 West Wilson Avenue in Chicago.

127 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203204 Hanover Park Park District $ 75,000 $ - $ 18,750 $ 18,750 $ 56,250 Grant funds will include a portion of the costs associated with comprehensive renovations to the grantee- owned Seafari Springs Aquatic Center located at 1700 Greenbrook Boulevard in Hanover Park, Illinois 14-203205 Village of Roselle 75,000 - 75,000 75,000 - Grant funds will be used for replacement of water mains, storm sewer piping, culverts, the grading of drainage ditches, and the restoration of streets with new asphalt. 14-203206 Village of Hanover Park 50,000 - 12,500 12,500 37,500 Grant funds will be used for a portion of the total prior incurred costs associated with replacement of a water main and sanitary sewer on grantee-owned property located on Longmeadow at the west branch of DuPage river in Hanover Park. 14-203208 Village of Herscher 50,000 - 50,000 50,000 - Grant funds will be used for a portion of costs associated with the removal and replacement of street lights in the downtown Herscher Business District. 14-203210 Jewish Federation of Metropolitan Chicago 85,000 - 21,250 21,250 63,750 Grant funds will be used for a portion of the total costs associated with the upgrading of the surveillance camera technology to IP cameras of the lobby of the grantee-owned facility located at 30 South Wells Street in Chicago. 14-203212 City of Berwyn 50,000 - 50,000 50,000 - Dunds from this grant will be used for paving/concrete/masonry costs associated with the resurfacing of the parking lot at the central firehouse, located at 6700 West 26th Street in Berwyn. 14-203213 French Village Fire Protection District 20,000 - 18,932 18,932 1,068 Grant funds will pay for various infrastructure improvements to the Station #2 located at 2902 North 89th Street in Fairview Heights, Illinois 14-203215 Village of Fairmont City 50,000 - 49,996 49,996 4 Grant funds will purchase equipment for the Fairmont City Fire Protection District including hoses and breathing apparatus. 14-203217 City of Venice 50,000 - 25,000 25,000 25,000 Grant funds will include portion of costs associated with various infrastructure improvements including installation of sectional sewer liners; replacement of manholes and piping; and resurfacing of roads throughout the City of Venice in Madison County 14-203220 Village of Lansing 75,000 - 23,250 23,250 51,750 Grant funds will be used for a portion of the total costs associated with the rehabilitation and stabilization of the grantee-owned facility known as the Ford Hangar, located at 3149 Airport Drive in Lansing 14-203221 City of Belleville 100,000 - 25,000 25,000 75,000 Grant funds will pay for a portion of the costs for read resurfacing, sidewalk replacement, and curb replacement along the 400 Block of North Virginia Avenue in Belleville, Illinois 14-203224 Crisis Nursery 200,000 50,000 7,955 57,955 142,045 Grant funds will include a portion of the costs associated with various facility additions and expansions to the grantee-leased facility located at what is currently known as 1309 West Hill Street in Urbana. 14-203226 Village of Orland Park 50,000 - 50,000 50,000 - Grant funds will be used for reimbursement of a portion of the total prior incurred costs associated with the construction on grantee-owned property of the Westerly extension of 156th street in Orland Park. The overall project was started on April 1, 2013 and was completed on December, 31, 2013. 14-203228 Chicago Park District 400,000 - 100,000 100,000 300,000 Grant funds will be used for infrastructure improvements at Thomas Jefferson Memorial Park and Portage Park. 14-203229 City of LaSalle 150,000 - 111,620 111,620 38,380 Grant funds will be used to cover costs associated with replacement of approximately 300" of sewer line in the 800 Block of Lincoln Avenue in La Salle, Illinois 14-203233 City of Oglesby 150,000 - 100,899 100,899 49,101 Grant funds will purchase and pay for the demolition of four abandoned building/homes within the City of Oglesby. 14-203234 Village of Deerfield 300,000 - 75,000 75,000 225,000 Grant funds will pay for various infrastructure improvements for the North Trail Subdivision in Deerfield including pavement removal and resurfacing, curb and gutter replacement, sidewalk removal and replacement, adjustment of drainage/sanitary structures, and Parkway restoration 14-203235 Cornerstone Services Inc 100,000 58,379 - 58,379 41,621 Grant funds will be used for the purchase of property, and then on that property constructing a group home residence that will provide housing for children with developmental disabilities 14-203236 Lockport Township Park District 40,000 - 40,000 40,000 - Grant funds will be used for the installation of ADA accessible playground and equipment at Hassert Park, located at 19623 West Renwick Road in Crest Hill, Illinois. 14-203237 Bolingbrook Park District 40,000 - 40,000 40,000 - Grant funds will be used for portion of costs associated with the reconstruction of asphalt parking lots and driveways at the grantee-owned Bolingbrook Recreation and Aquatic Complex located at 200 South Lindsey Lanein Volunteer Park in Bolingbrook, Illinois 14-203238 Wilco Area Career Center 20,000 - 20,000 20,000 - Grant funds will be used for asbestos abatement and renovation of the Child Care Program Observation Room, located within grantee's facility at 500 Wilco Boulevard in Romeoville, Illinois 14-203239 Joliet Junior College ICC District 525 100,000 - 100,000 100,000 - Grant funds will be used to replace the pneumatic heating and air condition control module at the grantee- owned facility, known as the Romeoville campus, located at 1125 West Romeo road/West 135th street in Romeoville.

128 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203240 Will County $ 100,000 $ - $ 100,000 $ 100,000 $ - Grant funds will be used for a project involving water and sanitary sewer system improvements 14-203243 Village of Niles 100,000 - 100,000 100,000 - Grant funds will be used for a portion of the total prior incurred costs associated with the resurfacing of approximately 9,996 linear feet of grantee-owned roadways within the village limits of Niles, Illinois. 14-203245 Chicago Park District 100,000 - 100,000 100,000 - Grant funds will be used for a portion of the costs associated with construction of a new playground at Bryn Mawr and Lake Shore Drive in Lincoln Park in Chicago 14-203248 County of Hamilton 50,000 - 50,000 50,000 - Grant funds will pay for purchase and installation of four exterior doors and swipe key access system at the Hamilton County Courthouse in McLeansboro 14-203250 City of Chester 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the total costs associated with the construction of a multipurpose concession stand/storage facility at the grantee-owned site, known as Cohen Park, located at 3402 Bodes Lane in Chester. 14-203252 Randolph County 75,000 - 75,000 75,000 - Grant funds will be used for renovation of the entranceway of the grantee-owned facility, known as the Randolph County Courthouse, located at 1 Taylor Street in Chester. 14-203253 County of Monroe 75,000 - 75,000 75,000 - Grant funds will pay for electrical design and construction to the county courthouse located at 100 South Main Street in Waterloo, Illinois. 14-203258 Village of Calumet Park 50,000 - 50,000 50,000 - Grant funds will be used for municipal improvement project involving replacement of sidewalks 14-203259 Township of Calumet 25,000 - 25,000 25,000 - Grant funds will be used for the equipment/material/labor costs to repair three infields at the local grantee- owned township field located at 12855 Wood Street in Calumet Park, Illinois 14-203262 City of Northlake 50,000 - 50,000 50,000 - Funds from this grant will be used for costs associated with the realignment and reconstruction of the Frontage Road. 14-203263 Village of Melrose Park 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the total costs associated with street renovations at various grantee- owned locations within the village limits 14-203278 City of Moline 50,000 - 50,000 50,000 - Grant funds will be used for the replacement of a retaining wall located in Riverside Cemetery at approximately 2900 6th Avenue in Moline, Illinois 14-203279 City of Silvis 20,000 - 20,000 20,000 - Grant funds will be used for a roadway improvement project within the city 14-203280 Village of Elk Grove Village 100,000 - 100,000 100,000 - Grant funding will be used for a municipal project involving traffic signal and street light improvements along Biesterfield Road. 14-203281 Village of Riverside 75,000 - 75,000 75,000 - Grant funds will be used for portion of total costs associated with the resurfacing of grantee-owned roadway of Burling Road from Riverside Road to Barrypoint Road in Riverside 14-203282 Village of La Grange 200,000 - 50,000 50,000 150,000 Grant funds will be used for improvements to the 47th Street and East Avenue intersection, and the Indiana Harbor Belt (IHB) Railroad to enhance pedestrian and vehicle safety 14-203283 Town of Cicero 100,000 - 100,000 100,000 - Grant funds will be used for a capital project involving municipal roadway improvements 14-203284 Village of River Grove 200,000 - 50,000 50,000 150,000 Grant funds will be used for a portion of the costs associated with the complete reconstruction of Cherry Avenue from Elm Street to Desplaines River Road in River Grove, Illinois 14-203287 Chicago Park District 150,000 - 37,500 37,500 112,500 Grant funds will be used for equipment/material/labor costs associated with construction improvements at West Ridge Nature Preserve. 14-203289 Lifescape Community Services, Incorporated 50,000 - 12,500 12,500 37,500 Grant funds will be used for a portion of the equipment/material/labor costs associated with the removal and replacement of an approximately 10,500 sf roof at the grantee-owned facility located at 705 Kilburn Avenue in Rockford, Illinois. 14-203290 City of Chicago 50,000 - 50,000 50,000 - Grant funds will pay for street light fixtures on 119th Street between Marshfield and Hale Avenues in the City of Chicago. 14-203291 Chicago Park District 250,000 - 240,820 240,820 9,180 Grant funds will be used for equipment/material/labor costs associated with park development at Dixon Park, located at 8701 South Dauphin Avenue in Chicago. 14-203292 Chicago Park District 25,000 - 25,000 25,000 - Grant funds will be used for costs associated with construction improvements at Ken-Well Park playground located at 2945 North Kenosha Avenue in Chicago. 14-203299 Village of Park Forest 150,000 - 150,000 150,000 - Grant funds will be used for a portion of the total costs associated with the construction of a pre-designed salt domeon grantee-owned property located at 75 Park Street in Park Forest. 14-203303 Village of Burnham 59,000 - 14,750 14,750 44,250 Grant funds will pay for reconstruction of Alice Avenue from State Street to Hammond Avenue 14-203305 Round Lake School District #116 25,000 - 25,000 25,000 - Grant funds will be used as a portion of the total costs associated with parking lots and drives repairs at four schools and a district administrative building, all grantee-owned in Round Lake in Lake County

129 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203307 Grayslake Community Park District $ 20,000 $ - $ 20,000 $ 20,000 $ - Grant funds will be used to reimburse a portion of the prior incurred costs associated with infrastructure improvements to the grantee's Jones Island Day Care located at 243 Harvey Street in Grayslake, Illinois. 14-203308 Round Lake Area Park District 20,000 5,000 15,000 20,000 - Grant funds will be used for a portion of the equipment/material/labor costs associated with the purchase and installation of a concrete slab and the construction of a picnic shelter (gazebo) at this location 14-203309 Village of Third Lake 10,000 - 2,500 2,500 7,500 Grant funds will include a portion of the equipment/material/labor costs associated with the sealing of cracks in various village roads. 14-203310 Streamwood Park District 47,000 - 20,520 20,520 26,480 Grant funds will be used for a portion of the total costs associated with the repair an existing air handler and removal of existing unit and the purchase and installation of two new high efficiency gas/electric roof top units at the grantee-owned facility, known as Park Place, located at 550 South Park Boulevard in Streamwood. 14-203312 Chicago Park District 50,000 - 50,000 50,000 - Grant funds will be used for costs associated with construction of a new playground at Bryn Mawr and Lake Shore Drive in Lincoln Park. 14-203314 Village of Lansing 50,000 - 15,538 15,538 34,462 Grant funds will be used for resurfacing of grantee-owned streets within the village limits of Lansing 14-203315 Village of Sauk Village 50,000 - 28,838 28,838 21,162 Grant funds will be used for the renovation and/or replacement of boxes and fire hydrants on grantee-owned property at various locations within the village limits 14-203316 Village of Romeoville 50,000 - 12,500 12,500 37,500 Grant funds will pay for a portion of the costs associated with the building of a section of the Budler Road bike path. 14-203318 Queen Bee School District #16 25,000 - 17,536 17,536 7,464 Grant funds will pay for purchase and installation of playground equipment for three elementary schools within the district. 14-203319 Village of Villa Park 35,000 - 35,000 35,000 - Grant funds will be used for street patching throughout the village 14-203320 Village of Glendale Heights 35,000 - 8,750 8,750 26,250 Grant funds will be used for a portion of the costs associated with the complete street reconstruction of Marilyn Avenue from Jill Court to Liberty Drive in Glendale Heights, Illinois 14-203321 Village of Carol Stream 15,000 - 15,000 15,000 - Grant funds will be used for a portion of the total prior incurred costs associated with roadway improvements on grantee-owned property within the village limits 14-203323 Center on Halsted 100,000 50,047 49,953 100,000 - Funds from this grant will be used for various upgrades to the grantee-owned facility located at 3600 North Halsted Street in Chicago. 14-203325 City of St. Elmo 100,000 - 25,000 25,000 75,000 Funds from this grant will be used to construct a sewage pump station at 1001 Interstate Drive in St. Elmo 14-203326 Glen Ellyn Park District 40,000 - 40,000 40,000 - Grant funds will pay for the renovation and expansion of the Safety Village Program Learning Space which instills safety awareness for children ages 4-7 years old. 14-203329 Village of Glen Ellyn 45,000 - 45,000 45,000 - Grant funds will be used for a storm sewer extension on Newton Avenue in Glen Ellyn 14-203333 Inner City Muslim Action Network 50,000 12,500 37,500 50,000 - Funds from this grant will be used for renovations and upgrades to the grantee-owned Inner-city Muslim Action Network (IMAN) Youth and Arts Wellness Center, located at 2747 West 63rd Street in Chicago. 14-203334 City of Chicago 200,000 - 50,000 50,000 150,000 Grant funds will be used for a municipal improvement project involving streetscape enhancements in the City's 26th Ward. 14-203338 Waukegan Public Library 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the total costs associated with the main floor renovation at the grantee-owned facility, located at 128 North County Street in Waukegan in Lake County 14-203339 Vandercook College of Music 45,000 - 45,000 45,000 - Grant funds will be used for portion of the costs associated with the purchase and installation of a sound- isolation room on the grantee's campus located at 3114 - 3120 South Dearborn in Chicago, Illinois. 14-203340 Northwest Community Center 100,000 - 25,000 25,000 75,000 Grant funds will pay for improvements to two large parking lots at the grantee's facility located at 1325 North Johnston Avenue in Rockford. 14-203341 Hispanic Housing Development Corporation 150,000 - 150,000 150,000 - Grant funds will be used for reimbursement of a portion of the prior incurred plumbing costs associated with the construction and renovation of a housing complex know as the North and Tallman III apartments located at 1605 North Washtenaw in Chicago. 14-203343 Chicago Park District 100,000 - 25,000 25,000 75,000 Grant funds will be used for costs associated with construction improvements at the Hayes Park Field House. 14-203344 Chicago Park District 30,000 - 7,500 7,500 22,500 Grant funds will be used for costs associated with construction improvements at the Hamilton Park Field House, located at 513 West 72nd Street in Chicago including the creation of a new teen center. 14-203346 Chicago Park District 60,000 - 15,000 15,000 45,000 Grant funds will be used for equipment/material/labor costs associated with construction improvements at Dawes Park.

130 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203347 Oak Lawn Park District $ 150,000 $ 37,500 $ 106,604 $ 144,104 $ 5,896 Grant funds will be used for a portion of the costs associated with the purchase and installation of ADA accessible play equipment, fitness equipment, benches and ADA accessible play surfacing at Worthbrook Park located at 89th and Ridgeland Avenue in Oak Lawn, Illinois 14-203348 Oak Lawn Park District 80,000 - 20,000 20,000 60,000 Grant funds will be used to cover a portion of the costs associated with renovations at Centennial Park located at 9401 South Oak Park Avenue in Oak Lawn, Illinois. 14-203349 Career Center of Southern Illinois 25,000 - 25,000 25,000 - Grant funds will be used for a variety of improvements to the aging infrastructure on the grantee's campus 14-203351 A. Phillip Randolph Pullman Porter Museum 25,000 12,600 12,400 25,000 - Grant funds will be used for exterior and interior improvements to its facility located at 10406 South Maryland Avenue, in the historic Pullman District of Chicago, Illinois 14-203352 Aurora Metropolitan Exposition, Auditorium, 80,000 - 80,000 80,000 - Grant funds will pay for repairs and renovations to the Paramount Arts Centre Theatre and Office Building A 14-203357 Chicago House and Social Service Agency 100,000 - 100,000 100,000 - Grant funds will be used for repairs at grantee-owned living facilities located at 2544 West Augusta and 5036 North Kenmore in Chicago, Illinois 14-203358 Oasis Women's Center 50,000 - 40,552 40,552 9,448 Grant funds will be used for all costs associated with tearing out old carpet/tile and installing new tile throughout the grantee owned facility located at 111 Market Street in Alton, Illinois 14-203360 Matthew House 20,000 5,000 - 5,000 15,000 Grant funds will be used for renovations to a facility the grantee owns located at 3722-28 S. Indiana Avenue, Chicago, Illinois. 14-203363 Perandoe Special Education District 25,000 - 25,000 25,000 - Grant funds will include all equipment/material/labor costs associated with various renovation improvements to the grantee-owned school facility located at 540 Pine Street in Tilden, Illinois 14-203364 Barbara Olson Center of Hope, Inc. 48,300 - 48,300 48,300 - Grant funds will be used for a portion of costs associated with renovations to be made to the grantee-owned facility located at 3206 North Central Avenue in Rockford, Illinois 14-203366 Evanston History Center 200,000 - 200,000 200,000 - Grant funds will be used for a portion of the costs associated with the purchase and installation of new geothermal HVAC system and boiler at the 1896 Charles Gates Dawes House, located at 225 Greenwood Street in Evanston, Illinois. This grant-funded project will also include the drilling of wells in the front lawn that will be linked together and bored into the house with new piping and the installation of ductwork throughout the house. 14-203367 Catholic Bishop of Chicago dba Archdiocese 175,000 - 175,000 175,000 - Grant funds will be used for capital improvements at St. Gabriel Elementary School, located at 4500 South of Chicago Wallace Street, Chicago, Illinois. 14-203368 Catholic Bishop of Chicago dba Archdiocese 100,000 - 100,000 100,000 - Grant funds will be used for capital improvements at St. Gabriel Elementary School, located at 4500 South of Chicago Wallace Street, Chicago, Illinois. 14-203369 Village of Grand Ridge 50,000 - 50,000 50,000 - Grant funds will pay for improvements and repairs to the village hall building parking lot and a new driveway at the village maintenance building 14-203371 Roosevelt University 75,000 - 75,000 75,000 - Grant funds will be used for reimbursement of portion of total prior incurred costs associated with the renovation of two classrooms into two teaching labs at grantee-owned Roosevelt University's College of Pharmacy, located at 1400 North Roosevelt Boulevard in Schaumburg 14-203373 City of Abingdon 65,000 - 60,637 60,637 4,363 Grant funds will include a portion of the equipment/material/labor costs associated with the purchase and installation of a generator for the sanitary sewer facility located at 500 North 200 East Road in Abingdon, Illinois. 14-203374 Abilities Plus 25,000 - 25,000 25,000 - Grant funds will be used to reimburse a portion of the prior incurred costs associated with the purchase and installation of a geothermal heating and cooling system at the grantee-owned CILA group home, located at 808 East 11th Street in Kewanee in Henry County. 14-203380 Big Island Soil & Water Preservation 70,000 - 70,000 70,000 - Grant funds will be used for the purchase of a tractor and attachable implements for use within the grantee's Association NFP Inc jurisdiction in Rock Island County. The tractor and implements will be housed at the grantee-owned facility, located at 2705 53rd Avenue West in Milan. 14-203381 Easter Seals Central Illinois 25,000 - 7,000 7,000 18,000 Grant funds will be used for a portion of the costs associated with replacement of existing rooftop HVAC systems at the grantee-owned service center located at 507 East Armstrong Avenue in Peoria, Illinois 14-203384 Village of Elmwood Park 300,000 - 300,000 300,000 - Grant funds will be used for a portion of the building/land purchase costs associated with the purchase of a property located at 7550 West Grand Avenue in Elmwood Park. 14-203385 School District 234 Ridgewood High 30,000 - 30,000 30,000 - Grant funds will be used for a portion of costs associated with the construction of a veterans memorial for the grantee owned school located at 7500 West Montrose Ave.

131 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203386 Black Ensemble Theater Corporation $ 1,000,000 $ 250,000 $ 750,000 $ 1,000,000 $ - Grant funds will be applied toward the construction of an educational studio theater, to be located within the grantee's recently constructed cultural center located at 4450 North Clark Street, Chicago, Illinois 14-203390 County of Winnebago 50,000 - 50,000 50,000 - Funds from this grant will be used for mechanical system costs associated with removing four outdated and inefficient air handler blowers and motor units and replacing them with new energy efficient units 14-203391 Bickerdike Redevelopment Corporation 250,000 - 250,000 250,000 - Grant funds will be used to reimburse the grantee for carpentry costs incurred during construction of the Zapata Apartments. 14-203392 City of Northlake 300,000 - 75,000 75,000 225,000 Funds from this grant will be used for paving/concrete/masonry costs associated with the repair and resurfacing of various roadways of Hillside and Franklin in the City of Northlake 14-203395 Village of Sauk Village 25,000 - 13,060 13,060 11,940 Grant funds will be used to restore and/or replace fire hydrants on grantee-owned property within the village limits. 14-203401 Maywood Fine Arts Association 150,000 - 37,500 37,500 112,500 Grant funds will pay for a portion of costs for renovating grantee-owned building located at 20 North 5th Avenue for dance studio space. 14-203403 Village of Orangeville 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the paving/concrete/masonry costs associated with the removal and replacement of concrete for new sidewalks of various lengths and widths along main street and high street in Orangeville, Illinois 14-203404 City of Lanark 50,000 - 50,000 50,000 - Grant funds will pay for replacement of sewer and water mains in Lanark. Specifically replacement of sanitary sewer main, water main, and storm sewer main along Blair Parkway 14-203405 Village of Rock City 50,000 - 50,000 50,000 - Grant funds will be used for a capital improvement project involving the village sanitary sewer Lagoon. 14-203406 Board of Library Trustees of the City of 35,000 - 35,000 35,000 - Grant funds will be used as a portion of the total costs associated with the renovation of the grantee-owned Rockford facility, known as the Nordl of Cultural Art Center (formerly the Sullivan Center), located at 118 North Main Street in Rockford. 14-203408 Fellowship Connection, Inc. 150,000 86,166 63,834 150,000 - Grant funds will be used for a portion of the costs associated with renovations to increase the grantee's classroom and recreational space to meet their current needs at the grantee-leased facility located at 2435 West Division Street in Chicago, Illinois 14-203414 Bethel New Life 200,000 - 158,949 158,949 41,051 Grant funds will pay for several facility repairs and improvements at the grantee's existing campus located at 4950 West Thomas in Chicago. 14-203415 Bond County Humane Society 75,000 - 18,750 18,750 56,250 Grant funds will be used for the construction of an additional building on land currently owned by the grantee at 2510 South Elm Street in Greenville. The building will house the cat shelter, adoption center, and business office. 14-203420 County of Boone 125,000 - 125,000 125,000 - Grant funds will be used to reimburse the grantee for a portion of the prior incurred costs associated with renovations to the Boone County Courthouse located at 601 N Main Street in Belvidere, Illinois, which were completed in the fall of 2010. 14-203421 City of Rockford 50,000 - 50,000 50,000 - Funds from this grant will be used for infrastructure improvements at various grantee-owned locations in Rockford, Illinois. 14-203425 Illinois Mathematics & Science Academy 130,000 - 130,000 130,000 - Grant funds will be used for a portion of costs associated with the purchase and installation of thermal air conditioners for the grantee owned residence halls located at 1500 Sullivan Road 14-203426 Holocaust Memorial Foundation of Illinois, 500,000 - 500,000 500,000 - Grant funds will reimburse the grantee for a portion of the prior incurred costs for the entire electrical Inc. infrastructure at the new Illinois Holocaust museum and education center located at the corner of Golf Road and Woods Drive in Skokie, Illinois, which has a mailing address of 9603 Woods Drive 14-203429 Young Men's Christian Association Joliet 50,000 - 50,000 50,000 - Funds from this grant will be used as reimbursement for equipment/material/labor costs associated with replacing the original flat roof 14-203431 Hanover Park Park District 25,000 - 6,250 6,250 18,750 Grant funds will be used for a portion of the costs associated with the removal of existing water and sand features and the construction of handicap accessible, interactive spray pad with interactive water play features. Grant funds will also be used for a portion of the costs associated with the construction of a Shelter Pavilion. 14-203435 Morton Grove Public Library 25,000 - 25,000 25,000 - Funds from this grant will be used to replace roofing materials at the public library 14-203437 Village of Norridge 500,000 - 125,000 125,000 375,000 Grant funds will be used for a municipal project involving improvements to village street lighting 14-203438 Illinois Mathematics & Science Academy 150,000 - 150,000 150,000 - Grant funds will be used for a portion of the costs associated with the purchase and installation of thermal air conditioners for the grantee-owned resident halls located at 1500 Sullivan Road in Aurora, Illinois

132 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203445 Village of Bellwood $ 500,000 $ - $ 500,000 $ 500,000 $ - Grant funds will be used for costs associated with the water main replacement and street reconstruction of 28th Avenue from Washington Boulevard to Illinois Prairie Path in Bellwood 14-203446 Oswego Fire Protection District 200,000 - 200,000 200,000 - Grant funds will be used for a portion of equipment/ material/ labor costs associated with the construction of a fire training center - Station #3 located at 2200 Galena Road in Montgomery, Illinois 14-203448 Village of Orland Park 50,000 - 50,000 50,000 - Grant funds will be used for reimbursement of a portion of the total prior incurred costs associated with the construction on grantee-owned property of the westerly extension of 156th Street between U.S. Route 45 (LaGrange Road) to Ravinia Avenue in Orland Park. 14-203451 DuPage P.A.D.S., Inc. 60,000 - 60,000 60,000 - Grant funds will be used for reimbursement of prior incurred costs associated with the purchase of property located at 601 West Liberty Drive in Wheaton, Illinois. 14-203452 DuPage P.A.D.S., Inc. 40,000 - 40,000 40,000 - Grant funds will be used for reimbursement of prior incurred costs associated with the purchase of property located at 601 West Liberty Drive in Wheaton, Illinois. 14-203456 Village of Phoenix 80,000 - 27,000 27,000 53,000 Grant funds will be used for a capital improvement project involving a village roadway 14-203458 Village of Thornton 30,000 - 30,000 30,000 - Grant funds will be used for roadway repair and maintenance of a grantee-owned street, known as water street from Harriet Street to Eleanor Street, within the village limits 14-203460 Village of Crete 75,000 - 75,000 75,000 - Grant funds will be used for the construction of storm sewers on grantee-owned property on division street to Douglas Lane and then North to Cass Street. 14-203462 Dolton Park District 40,000 - 40,000 40,000 - Grant funds will include costs associated with comprehensive renovations to the grantee-owned commissioners building located at 721 Engle Street in Dolton, Illinois 14-203479 Village of Evergreen Park 200,000 - 200,000 200,000 - Grant funds will be used for street repairs at various locations within the village 14-203480 Village of Chicago Ridge 200,000 - 50,000 50,000 150,000 Grant funds will be used for the replacement of water meter sat various locations within the village limits 14-203481 Moraine Valley Community College 100,000 - 100,000 100,000 - Grant funds will include a portion of the design and excavation costs associated with the construction of a new student success center to include renovation of existing space located at 9000 West College Parkway in Palos Hills, Illinois. 14-203482 Village of Stickney 200,000 - 50,000 50,000 150,000 This grant-funded project will include portion of costs associated with comprehensive building and land renovations at various grantee-owned properties throughout the Village of Stickney 14-203486 Village of Glendale Heights 75,000 - 18,750 18,750 56,250 Grant funds will be used to purchase a new replacement 12-passenger handicap accessible bus for the grantee's senior center. 14-203487 City of Oakbrook Terrace 70,000 - 70,000 70,000 - Funds from this grant will be used to install concrete curbing and gutters within a residential subdivision in Oakbrook Terrace. 14-203494 Village of Westchester 700,000 - 175,000 175,000 525,000 Grant funds will be used for a portion of the total costs associated with the reconstruction of access roads and parking lots at the grantee-owned facility, known as the Village of Westchester Municipal Complex, located at 10300 West Roosevelt Road in Westchester. 14-203495 Orland Township 50,000 - 26,138 26,138 23,863 Grant funds will be used for all of the equipment/material/labor costs associated with comprehensive renovations to the grantee-owned food pantry located at 14807 South Ravinia Avenue in Orland Park, Illinois. 14-203496 Asbestos Workers Local 17 Apprentice 250,000 100,000 33,028 133,028 116,972 Grant funds will be used for continuing education of grantee's members on energy efficiency through Training Trust mechanical insulation, and use of the 3 eplus mechanical insulation energy appraisal software 14-203497 Pipe Fitters Training Fund Local Union 597 750,000 250,000 500,000 750,000 - Grant funds will be used for a portion of the costs associated with the purchase of three Camfil Farr GS32 welding fume extraction collection units for the grantee's new training facility 14-203505 Township of Grant 150,000 - 150,000 150,000 - Grant funds will be used for a municipal project involving roadway improvements 14-203513 Village of Calumet Park 65,000 - 65,000 65,000 - Grant funds will be used for a municipal improvement project involving the construction of a salt storage facility. 14-203516 Village of Arlington Heights 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the equipment/material/labor costs associated with the purchase and installation of a kid's marketplace and seating within the Arlington Heights Memorial Library located at 500 North Dunton Avenue in Arlington Heights, Illinois 14-203520 Ray Graham Association for People with 11,000 - 2,750 2,750 8,250 Grant funds will be used for renovation of a bathroom and back porch at the grantee-owned facility, Known Disabilities Circle CILA, located at 168 South Circle in Bloomingdale 14-203522 Ray Graham Association for People with 18,550 - 18,550 18,550 - Grant funds will be used for costs associated with the renovation of roofs at two of the grantee-owned Disabilities CILA homes, located at 533 North Grace Street and at 117 East Wilson in Lombard.

133 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 14-203523 National Vietnam Veterans Art Musuem $ 250,000 $ - $ 89,247 $ 89,247 $ 160,753 Grant funds will include a portion of the costs associated with the engineering, transportation, and installation of an approximately 10" x 40" piece of artwork called "Above and Beyond" at Chicago's Navy Pier located at 600 East Grand Avenue. 14-203527 Village of Kirkwood 150,000 - 150,000 150,000 - Grant funds will be used for a portion of the plumbing costs associated with the installation of a covered lagoon system and the replacement of the interceptor sewer at the sewer treatment facility located at 1411 10th Street in Kirkwood, Illinois. 14-206001 Center Ethanol Company, LLC 4,000,000 - - - 4,000,000 Funding for equipment for the production of higher value dried distillers grain through an advanced process at the facility in Sauget, Illinois 14-206004 Patriot Holdings LLC 3,999,673 2,000,000 1,999,673 3,999,673 - Funding for the purchase of equipment/materials for the on-site conversion of crude corn oil to biodiesel fuel production at the facility in Annawan, Illinois 15-203001 Village of Mettawa 100,000 - 100,000 100,000 - Grant funds will be used for a portion of the costs associated with storm sewer improvements and resurfacing of Bradley Road in Mettawa, Illinois 15-203002 City of Decatur 250,000 - 62,500 62,500 187,500 Grant funds will pay for a portion of costs associated with a transportation study 15-203003 Will County 100,000 - 25,000 25,000 75,000 Roadway widening, traffic signal additions, street lighting, storm sewers, catch basins, and culvert extension at intersection of Renwick and Gaylor Roads in Romeoville 15-203004 Coalition for United Community Action- 300,000 - 233,713 233,713 66,287 Grant funds will be used to provide a construction management, business development, and disadvantaged Operations, Recruitment, an business enterprises (DBE) contractor training program 15-203005 Village of Harwood Heights 800,000 - 200,000 200,000 600,000 Grant funds will be used for a portion of the total costs associated with the renovation of a water main line on grantee-owned property, located on Oak Avenue from Gunnison Avenue on the north, to Forest Preserve Drive on the south, in Harwood Heights. 15-203006 Harrisburg Community Unit School District #3 115,000 - 56,000 56,000 59,000 Grant funds will be used for a portion of the costs associated with the construction of a concession/press box/storage building with ADA compliant restrooms and bleachers at the high school soccer facility located at 312 Bulldog Boulevard in Harrisburg, Illinois 15-203007 ASPIRA, INC. of IL 15,000,000 - 15,000,000 15,000,000 - Grant funds will be used for a portion of costs to construct a new high school facility located at 2989 North Milwaukee Avenue that will be designed and built with the goal of meeting the qualifications for silver certification from the U.S. Green Building Council's Leadership in Energy and Environmental Design (LEED) Green Building Rating System, including any prior incurred costs 15-203010 Village of Worden 25,000 - 25,000 25,000 - Grant funds will be used for municipal improvement projects involving the replacement of fire hydrants and sidewalks. 15-203014 Village of Walnut 50,000 - 50,000 50,000 - Grant funds will be used for renovation of the village water tower 15-203017 Village of Gifford 115,000 - 115,000 115,000 - Grant funds will pay for a portion of costs associated with a new well to be constructed at Park and North streets. 15-203025 Chicago Park District 750,000 - 750,000 750,000 - Grant funds will be used as reimbursement for prior incurred costs associated with construction improvements at Moore Park field house, located at 5085 West Adams Street in Chicago. 15-203028 Village of Forest Park 250,000 - 63,035 63,035 186,966 Funds from this grant will be used to furnish and install a standby emergency generator 15-203037 City of Sesser 50,000 - 50,000 50,000 - Grant funds will be used for a municipal project involving improvements to the city's sanitary sewer system 15-203038 City of Aurora 50,000 - 12,500 12,500 37,500 Grant funds will be used for the creation of two neighborhood parks 15-203045 Village of Manhattan 100,000 - 25,000 25,000 75,000 Grant funds will be used for a municipal improvement project involving the installation of storm sewer piping. 15-203058 Village of Bannockburn 100,000 - 25,000 25,000 75,000 Grant funds will pay for a portion of costs associated with a village hall expansion at 2275 Telegraph Road in Bannockburn. Approximately 1500 square feet will be added to the existing building 15-203060 Chicago Park District 400,000 - 100,000 100,000 300,000 Grant funds will be used for the design and construction of a new playground at Independence Park located at 3945 North Springfield Avenue in Chicago 15-203067 Village of Brookfield 35,000 - 35,000 35,000 - Grant funds will be used for reimbursement of a portion of the total prior incurred costs associated with the renovation of the grantee-owned Kiwanis Park, located at 8220 Brookfield Avenue in Brookfield. 15-203071 City of Rockford 50,000 - 50,000 50,000 - Funds from this grant will be used for infrastructure improvements at various grantee-owned locations in Rockford, Illinois. 15-203082 Village of Hartford 50,000 - 50,000 50,000 - Grant funds will be used for the new parking lot at the Hartford Community Center project located at 715 North Delmar.

134 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 15-203085 Village of Evansville $ 20,000 $ - $ 5,000 $ 5,000 $ 15,000 Grant funds will be used for renovations to the boat parking area and the boat ramps/launch area at the grantee-leased facility, known as Evansville Boat Launch-Ramp, located on Water Street in Evansville. 15-203087 School District 149 50,000 - 12,500 12,500 37,500 Grant funds will be used for a portion of the total costs associated with security door renovations at the grantee-owned facility, known as Caroline Sibley Elementary School, located at 1550 Sibley Boulevard in Calumet City. 15-203088 School District 149 60,000 - 15,000 15,000 45,000 Grant funds will be used for renovations at the grantee-owned facility, known as STEM Academy, located at 1650 Pulaski Road in Calumet City. 15-203102 Village of Woodridge 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the total costs associated with the storm sewer inlet improvements on grantee-owned property on 63rd Street in Woodridge. 15-203103 Family Shelter Service, Inc. 15,000 - 14,980 14,980 20 Grant funds will pay for a portion of costs associated with roof replacement on a grantee owned housing facility located at 425 Melrose Avenue in Glen Ellyn 15-203109 City of Prospect Heights 100,000 - 100,000 100,000 - Grant funds will be used for a portion of the paving/concrete/masonry costs associated with the construction of an addition to the public works garage located at 401 Piper Lane in Prospect Heights, Illinois.

15-203115 City of Galena 50,000 - 12,500 12,500 37,500 Grant funds will include a portion of the costs associated with the construction of a pre-fabricated and ADA compliant restroom structure in Galena Gateway Park located at 9300 West Powder House Hill Road in Jo Daviess County. 15-203122 National Museum of Mexican Art 1,900,000 - 475,000 475,000 1,425,000 Grant funds will include all of the costs associated with the design and construction of a new parking lot and electrical upgrades at the grantee-leased building located at 1852 West 19th Street in Chicago, Illinois. 15-203125 City of Naperville 1,100,000 - 281,848 281,848 818,153 Grant funds will pay for a portion of costs associated with the Naperville Riverwalk project 15-203126 Lakeview Pantry 100,000 - 25,000 25,000 75,000 Funds from this grant will be used to renovate a newly purchased building located at 3943 North Sheridan Road in Chicago. 15-203141 Village of Freeburg 25,000 - 8,333 8,333 16,667 Grant funds will be used for a municipal improvement project involving the replacement of sidewalks 15-203146 Alexian Brothers Center for Mental Health 100,000 - 87,895 87,895 12,105 Funds from this grant will be used for renovations to the grantee owned residential facility located at 1208 East Northwest Highway. 15-203150 Ada S. McKinley Community Services, Inc. 55,000 - 36,750 36,750 18,250 Grant funds will include comprehensive building upgrades to two grantee-owned facilities located 2715 West 63rd Street and 6033 South Wentworth Avenue in Chicago, Illinois 15-203151 South Chicago Art Center NFP 100,000 - 100,000 100,000 - Grant funds will partially reimburse for prior incurred costs for building purchase located at 3026 East 91st Street in Chicago. Renovations will be funded via other sources. The building space with house the grantee's studio, conference room, kitchen, and office space. 15-203155 WINGS Program, Inc. 220,000 - 220,000 220,000 - Renovation of a building to be used as a domestic violence shelter located at 3513 - 3515 West 63rd Street in Chicago. 15-203160 City of Berwyn 1,100,000 - 1,100,000 1,100,000 - Funds from this grant will be used to for infrastructure improvements at various locations within the City of Berwyn. 15-203161 Village of Bolingbrook 250,000 - 62,500 62,500 187,500 Funds from this grant will be used for costs related to the construction of a traffic signal and the addition of a left turn lane at the corner of St. James Gate and Joliet Road. 15-203167 Heartwood Foundation 100,000 - 100,000 100,000 - The grantee will serve as fiscal agent for the purposes of this grant, and will direct funding to (TMC) subgrantee, which is located in the same facility as the grantee at 1818 Dempster Street in Evanston. The grantee and TMC are sister facilities owned by the same founding member. Specifically, grant funds will used to pay down a portion of mortgage for the building/land purchase costs associated with the purchase by subgrantee of a facility located at 1814 Dempster Street in Evanston, Illinois. 15-203171 City of Joliet 130,000 - 32,500 32,500 97,500 Grant funds will be used for improvements to Joliet Union Station 15-203173 WINGS Program, Inc. 280,000 - 280,000 280,000 - Grant funds will be used for the development of a domestic violence shelter site located at 3513 - 3515 West 63rd Street in Chicago, Illinois.

135 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 15-203174 Village of Melrose Park $ 3,000,000 $ - $ 2,687,791 $ 2,687,791 $ 312,209 Grant funds will be used to purchase property at 1501 N 17th Ave and 1001 - 1101 N 25th Ave, 1708 W Main St; and 1620 N Riverwoods Dr. Grant funds will be used for street paving on both Gant Avenue and Norwood Street, and for updating the lighting in existing street lights at various locations within the village limits; grant funds will be used for security fencing at 1708 W Main St, screening fence at 1501 N 17th Avenue, and around the park at 1620 N Riverwoods Drive, with benches, informational signage, and landscaping at the park. 15-203177 School District No 95 50,000 - 50,000 50,000 - Grant funds will be used for a complete remodel of the girl's bathroom at Mayo Middle School in Paris, Illinois. 15-203185 Village of Homewood 125,000 - 31,250 31,250 93,750 A portion of the grant funds will be used for costs associated with improvements to the parking lot at the village hall located at 2020 Chestnut road in Homewood, Illinois. The balance of the grant funds will be used for costs associated with the replacement of the current high pressure sodium luminaries to more energy efficient LED lighting at the Dixie Highway North viaduct in Homewood, Illinois. 15-203186 Golden Gate Day Care Center 50,000 - 50,000 50,000 - Grant funds will include all of the costs associated with comprehensive building renovations to the grantee- owned portion of a duplex located at 432 East 134th Street in Chicago, Illinois, that houses the grantee's programs. 15-203187 Fulfilling Our Responsibilities Unto Mankind 100,000 - 100,000 100,000 - Grant funds will be used for a portion of costs associated with infrastructure improvements to the grantee- owned property located at 14808 - 14816 Chicago Road in Dolton, Illinois. 15-203190 City of Markham 150,000 - 37,500 37,500 112,500 Grant funds will be used for the improvement of surface drainage, installing ADA compliance at the intersections, parkway restoration, and placement of street light fixtures all on grantee-owned property, located on Spaulding Avenue from 156th to 157th Streets in Markham 15-203192 Village of Hazel Crest 130,000 - 42,500 42,500 87,500 A portion of the grant funds will be used as a portion of total cost associated with the repair and repaving of grantee-owned street, known as 183rd Street, between Kedzie Avenue and Pulaski Avenue in Hazel Crest; remaining grant funds will be used to replace existing streetlights with LED streetlights at various locations within the village proper. 15-203193 Village of Crete 50,000 - 50,000 50,000 - Grant funds will be used for a portion of the total costs associated with the construction of storm sewers on grantee-owned property, located at Division Street East to Douglas Lane and then North, as a measure to prevent flooding of roads and homes. 15-203194 Village of South Holland 30,000 - 16,180 16,180 13,820 Grant funds will be used for a portion of the total costs associated with lighting improvements at the grantee-owned 162nd Street/Route 6 viaduct, and a portion of the total costs associated with parking lot lighting at the grantee-owned police station located at 16330 South Park Avenue, both in South Holland. 15-203196 Village of Monee 50,000 - 12,500 12,500 37,500 Grant funds will be used for a portion of the equipment/material/labor costs associated with the purchase and installation of a new water main along the East side of Whiting Way and Industrial Drive in Monee, extending West along industrial drive from the existing stub at Whiting Way to Sunset Drive, to meet fire district requirements. 15-203197 City of Chicago Heights 100,000 - 100,000 100,000 - Funds from this grant will be used to resurface and improve various streets and for costs associated with minor sewer work within the City of Chicago Heights 15-203200 Village of Chicago Ridge 100,000 - 25,000 25,000 75,000 Grant funds will be used for the construction of gateway signage on grantee-owned property, located at Ridgeland Avenue and 95th Street/Industrial Park in Chicago Ridge 15-203203 Lincoln Elementary School District 156 250,000 - 250,000 250,000 - Grant funds will be used for improvements to the roof of the Lincoln Elementary School, located at 410 157th Street in Calumet City, Illinois 15-203204 Village of South Holland 125,000 - 45,856 45,856 79,144 Grant funds will be used for decorative post lights at the children's playground, and a gazebo, both at the grantee-owned facility known as Veterans Memorial Park, located at 520 East 160th Place in South Holland. 15-203209 City of Granite City 15,000 - 15,000 15,000 - Grant funds will be used for a portion of costs associated with the tear out of the old approaches to the fire station and replacing it with new concrete approaches. 15-203210 Park District of Forest Park 1,200,000 - 424,401 424,401 775,599 Grant funds will be used to construct a new community multi-generational recreation center at 7329 Harrison Street in Forest Park, which is adjacent to the grantee's existing sixteen-acre community activity location.

136 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 15-203214 Inner City Muslim Action Network $ 175,000 $ - $ 175,000 $ 175,000 $ - Funds from this grant will be used for renovations and upgrades to the grantee-owned Inner-city Muslim Action Network (IMAN) Youth and Arts Wellness Center. 15-203215 The Salvation Army 100,000 - 25,000 25,000 75,000 Grant funds will be used for a portion of the total costs associated with the purchase and installation of a prefabricated building for maintenance and training at the grantee-owned facility, known as the Ray and Joan Kroc Corps Community Center, located at 1250 West 119th Street in Chicago. 15-203217 Cook County 2,500,000 - 749,568 749,568 1,750,432 Grant funds will be used by the grantee, through its Department of Transportation and Highways, as a portion of the costs for reconstructing a portion of 167th Street in Harvey 15-203218 Village of Brookfield 182,250 - 182,250 182,250 - Grant funds will be used for reimbursement of a portion of the total prior incurred costs associated with improvements to the grantee-owned property, known as the Jaycee Ehlert Park West, located at 4315 Park Avenue in Brookfield. 15-203220 The University of Chicago 1,000,000 - 1,000,000 1,000,000 - Grant funds will be used to reimburse grantee for a portion of the overall prior incurred design/engineering and equipment/material/labor costs associated with the construction of approximately 34,000 square feet of innovation space on the burgeoning 53rd Street commercial corridor. 15-203233 Illinois Housing Development Authority 15,000,000 - 15,000,000 15,000,000 - IHDA will administer a program known as the Welcome Home Illinois program, offering 30-year mortgage loans with a fixed, below-market interest rate, as well as down payment and closing cost assistance, which are structured as five-year forgivable loans, to low and moderate income households in the State 15-203238 Glen Ellyn Public Library 30,000 - 30,000 30,000 - Funds from this grant will be used to cover a portion of the cost to create seven new small study rooms and one large study room, a quiet room/study lounge and an updated computer training lab at the public library located at 400 Duane Street in Glen Ellyn. Grant funds will also be used to install additional electrical outlets, as well as for sprinkler and HVAC modifications 15-203245 Limestone Township 300,000 - 75,000 75,000 225,000 Grant funds will be used to replace existing railroad culverts around Norfolk Southern railways 15-203246 Chicago Board of Education 10,000,000 - 10,000,000 10,000,000 - Grant funds will be used to reimburse the June 2014 pay-down of the outstanding debt service, on bonds which fund the continued implementation of the grantee's capital improvement program and to pay costs related to issuance of the bonds, including bond insurance premium. Use of grant funds in that manner will allow the grantee to free additional funds in its general operating account, thereby making those funds available for use toward expansion of the grantee's safe passage program 15-203249 Village of Forest Park 550,000 - 137,500 137,500 412,500 Funds from this grant will be used to resurface the Chicago Transit Authority (CTA) parking lot 15-203250 Village of New Lenox 150,000 - 150,000 150,000 - Grant funds will be used for a portion of the total costs associated with the purchase of a property consisting of an old, abandoned restaurant and parking lot located at 201 East Maple Street in New Lenox. 15-203256 People's Resource Center 25,000 - 25,000 25,000 - Funds from this grant will be used as reimbursement for prior incurred costs for equipment/material/labor costs associated with the replacement of windows at the grantee-owned facility located at 201 South Naperville Road in Wheaton, Illinois. 15-203271 Village of Lansing 500,000 - 125,000 125,000 375,000 Grant funds will be used for renovation of an underutilized, village-owned, vacant building into a new fire station at 2953 Ridge Road in Lansing. 15-203279 Village of Lyons 100,000 - 100,000 100,000 - This grant-funded project will include a portion of the paving/concrete/masonry costs associated with the resurfacing of approximately five blocks of Maple Avenue, running from Joliet Road to just north of 41st Place, in Lyons, Illinois. 15-203295 Joliet Arsenal Development Authority 870,000 - 870,000 870,000 - Grant funds will be used to cover grantee's operating expenses, including prior incurred costs 15-203296 Southwestern Illinois Leadership Council 2,000,000 - 570,000 570,000 1,430,000 Grant funds will be used for the contractual/consultant costs to support the primary key initiative of preservation and enhancement of Scott Air Force Base (SAFB) and the Southwestern Illinois Military Assets Retention & Expansion Task Force which is critical to economic growth in Southwestern Illinois 15-203326 Illinois Housing Development Authority 17,800,000 - 17,800,000 17,800,000 - IHDA will administer various programs that offer mortgage loans and grants to private developers for the construction and rehabilitation of affordable multi-family developments that serve low and moderate income households in the State. 15-203331 Tobacco Road, Inc. 1,500,000 - 750,000 750,000 750,000 A portion of the grant funds will be used for the acquisition of the grantee-occupied property located at 4701 South King Drive in Chicago, Illinois. The balance of the grant funds will be used for HVAC improvements at the property. 15-203334 City of Brookport 938,100 - 300,826 300,826 637,274 Funds from this grant will be used for municipal buildings which were damaged in the 2013 tornado in Brookport, Illinois, including any prior incurred costs 15-203335 City of Washington 398,283 - 398,283 398,283 - Grant funds will be used for cleanup and recovery costs required as a result of a tornado.

137 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 15-203336 Township of Compromise $ 206,700 $ - $ 206,700 $ 206,700 $ - Grant funds will be used for an infrastructure improvement project involving the construction of a building 15-203337 City of East Peoria 320,884 - 88,811 88,811 232,073 Grant funds will be used to reimburse all prior incurred costs associated with the November 2013 tornado 15-203338 Village of Gifford 331,800 - 323,000 323,000 8,800 Grant funds will pay for a portion of the costs of building a new village hall to be located at 410 East North Street. 15-203339 County of Woodford 15,860 - 3,965 3,965 11,895 Grant funds will be used to reimburse a portion of the prior incurred labor costs associated with reconstruction and replacement of all county property that was destroyed by the November 2013 tornado 15-203341 City of Peru 150,000 - 37,500 37,500 112,500 Grant funds will be used for a portion of the equipment/material/labor costs associated with the construction of a water main loop in the Southwest area of the city near the Illinois River 15-203343 Village of Tinley Park 700,000 - 33,829 33,829 666,171 Grant funds will be used for a municipal project involving improvements associated with the operation and maintenance of the Tinley Park Convention Center 15-203344 Elgin Community College 100,000 - 580 580 99,420 Grant funds will include the expansion and redesign of various grantee supported programs to include: the expansion of the transition academy program; the redesign of a college orientation course to incorporate Academy for College Excellence (ACE) training; and the expansion of support for the alliance for college readiness programs in Community College District 509 schools from K-14 (Kinder to Junior College) 15-203345 William Rainey Harper College 200,000 - 50,000 50,000 150,000 Grant funds will be used to fund operating expenses for Hanover Park Education and Work Center and will serve as fiscal agent for purposes of this grant, and will direct grant funding to Elgin Community College fo the purposes of administrative activities in support of the center 15-203349 Village of Lombard 500,000 - 500,000 500,000 - Grant funds will pay for a portion of construction activities related to the Vista Pond expansion which will increase floodplain storage by 7.2 acre feet. 15-203362 Centro de Trabajadores Unidos Immigrant 500,000 - 500,000 500,000 - Grant funds will be used as a portion of the total costs associated with the renovation of the grantee-owned Workers Project building, located at 9805 South Ewing Avenue in Chicago 15-203363 City of Centralia 250,000 - 62,500 62,500 187,500 Grant funds will be used for a portion of the costs associated with completion of sewer infrastructure improvements. 15-203364 Illinois Housing Development Authority 5,300,000 - 5,300,000 5,300,000 - IHDA will administer a program known as the Welcome Home Illinois Program, offering 30-year mortgage loans with a fixed, below-market interest rate, as well as down payment and closing cost assistance, which are structured as five-year forgivable loans, to low and moderate income households in the State 15-203365 Illinois Housing Development Authority 3,900,000 - 3,900,000 3,900,000 - IHDA will administer a program known as the Welcome Home Illinois Program, offering 30-year mortgage loans with a fixed, below-market interest rate, as well as down payment and closing cost assistance, which are structured as five-year forgivable loans, to low and moderate income households in the State 15-203367 City of Blue Island 250,000 - 62,500 62,500 187,500 Grant funds will be used for the removal and replacement of the curbs and road surface as well as associated water and sewer improvements at 121st Place from Maple Avenue to Highland Avenue in Blue Island, Illinois. 15-203370 Agudath Israel of Illinois 897,033 - 897,033 897,033 - Grant funds will be used toward costs of the grantee's school busing program 15-203371 Village of Evergreen Park 500,000 - 125,000 125,000 375,000 Grant funds will be used to pay for construction of a new barn in an existing park to house farm animals and grow produce. 15-203372 Enlace Chicago 2,000,000 - 500,000 500,000 1,500,000 Grant funds will be used for a portion of the total costs associated with the demolition of two grantee- owned buildings at 2756 South Harding and 2759 South Harding in Chicago and the construction of a community center at 2759 South Harding and a parking lot and green space at 2756 South Harding 15-203387 City of Aurora 341,000 - 85,250 85,250 255,750 Grant funds will be used for improvements to the community center, located at 62 - 64 South LaSalle Street in Aurora. 15-203388 Village of Hanover Park 500,000 - 500,000 500,000 - Grant funds will be used for a portion of the total costs associated with the replacement of sections of deteriorated and unreliable water mains at various grantee-owned locations within the village limits. 15-203390 Village of Crestwood 360,000 - 90,000 90,000 270,000 Grant funds will be used for costs associated with resurfacing the following streets in Crestwood: Springfield Avenue between Midlothian Turnpike and 136th Street; 136th Street between Pulaski Avenue and Springfield Ave; and 137th Street between Pulaski Ave and Springfield Avenue 15-203426 Community Unit School District #60 1,000,000 - 250,000 250,000 750,000 Renovation of grantee's Early Childhood Learning Center located at 1721 Mcaree in Waukegan 15-203431 Village of Rosemont 15,000,000 - 3,750,000 3,750,000 11,250,000 Grant funds will be used to construct an enclosed elevated pedestrian bridge from the Rosemont Entertainment District Parking Garage, extending south over Balmoral Avenue and Fashion Outlets Way, to connect with the Village of Rosemont's William street parking garage which is attached to the new outlet mall.

138 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY GRANT MANAGEMENT PROJECTS For the Two Years Ended June 30, 2016 (Inlcuding Lapse Period Expenditures) (Not Examined)

Expenditures Engagement Expenditures Grant Balance Grant before Period through as of Grant No. Grantee Legal Name Award July 1, 2014 Expenditures June 30, 2016 June 30, 2016 Grant Description 15-203435 Wheaton Sanitary District $ 1,000,000 $ - $ 250,000 $ 250,000 $ 750,000 Grant funds will partially pay for a replacement waste water intermediate pump station located at 1s649 Schaffner Road in Wheaton. 15-203440 City of Chicago 50,000 - - - 50,000 Grant funds will be used for a portion of the costs associated with streetscape improvements in the Mount Greenwood area of Chicago. 15-203472 Orland Fire Protection District 1,000,000 - 250,000 250,000 750,000 Grant funds will be used for a portion of the total costs associated with the construction of a multi-agency, public safety regional training facility at the grantee-owned property located at 10728 West 163rd Place in Orland Park. 15-203475 Chicago Park District 12,000,000 - 3,000,000 3,000,000 9,000,000 Grant funds will be used for a portion of the total costs associated with the construction of a dedicated indoor track and field training facility on grantee-owned property located at East 103rd Street and South Cottage Grove Avenue, known as Gately Park, in Chicago. 15-203478 Chicago State University Foundation 2,000,000 - 1,594,923 1,594,923 405,077 Grant funds will be used for costs associated with the administration of the Chicagoland Regional College Program. 15-203479 Northeast DuPage Special Recreation 250,000 - 250,000 250,000 - Funds from this grant will be used for operating expenses and capital improvements for the grantee owned Association facility O1019 located at 1770 West Centennial place in Addison, Illinois, which will support the ongoing provision of direct services to individuals with disabilities 15-203480 Park Lawn Association Inc 50,000 - 50,000 50,000 - The grantee will utilize grant funds for equipment/material/labor costs associated with capital improvements to multiple grantee-owned facilities in Oak Lawn and Alsip, Illinois 15-203483 Chicago Park District 2,000,000 - 500,000 500,000 1,500,000 Grant funds will be used to construct a new, approximately 19,000 square feet boat house (Eleanor Boat House) at park #571, located at 2754 - 2860 South Lock Street in Chicago. 15-203484 Chicago Park District 3,000,000 - 750,000 750,000 2,250,000 Grant funds will be used to construct an artificial Turf Field & Track at Read Dunning Memorial Park, located at West Belle Plaine Avenue and North Neenah Avenue in Chicago, Illinois 15-203485 William Leonard Public Library District 150,000 - 82,271 82,271 67,729 Grant funds will be used for daily operations expenses as a supplement to the basic operating budget 15-203495 Joliet Arsenal Development Authority 337,000 - 263,699 263,699 73,301 Grant funds will be used to cover the grantee's operating expenses. 15-203496 Will County 800,000 - 200,000 200,000 600,000 Intersection improvements at Renwick and Gaylor Roads in Romeoville 15-203497 Telemedicine Solutions LLC 18,000 - - - 18,000 Grant funds will be used for monthly software subscription fees and training costs at a Illinois VA skilled nursing facility to be selected for the program based at least partially on, but not limited to, the facility's ability to meet the criteria set forth by grantee. 15-203503 Illinois Action for Children 1,000,000 - 752,578 752,578 247,422 Grant funds will be used for various facility, technology and program expenses at the grantee's three sites 15-203504 Chicago Park District 1,500,000 - 1,500,000 1,500,000 - Grant funds will be used as reimbursement for a portion of the prior incurred costs associated with construction of a new community center at 410 West Chicago Avenue in Park #560 (known as Jesse White Community Center) in Chicago, Illinois 15-203511 Illinois Medical District Commission 4,000,000 - 2,947,243 2,947,243 1,052,757 Grant funds will be used for reimbursement of prior incurred expenses and assist completion of several development projects planned and underway in the district.

139 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY MEMORANDUMS OF UNDERSTANDING For the Two Years Ended June 30, 2016 (Not Examined)

Parties Involved Other Than DCEO Dates Involved Memorandum Requirements Description Illinois Emergency Management Agency (IEMA) 6/20/2011 Establish terms by which IEMA and the Department will jointly This MOU will remain in effect until the approve grant applications for a Global Match project under the HMP program for the Disaster Declaration Hazard Mitigation Grant Program (HMGP). DR-IL-1800 closed and /or the Illinois "Ike" Property Buyout Program is closed. Any party upon sixty (60) days written notice to the other may terminate this MOU.

Illinois State Board of Education (ISBE) 11/30/2010 ISBE and DCEO will cooperate in the planning and development of ISBE and the Department will annually the Learning and Performance Management System (LPMS) described evaluate the understanding and intentions in Illinois' Race To The Top application for Phase 2 funding. LPMS described in this MOU and determine the will provide the technology platform necessary to support the STEM need for amendment or termination. Either Learning Exchanges and district implemenation of Programs of Study party may terminate this MOU at any time. in key STEM-application areas. Amended 6/29/11 to name NCSA as requirements development lead/facilitator.

Illinois Department of Innovations &Technology 5/16/2016 Establish terms that will allow for interoperability of data between the Central Management Services (CMS) The initial term of the Enterprise 13 State agencies (the "Partners"). Interoperability is a national effort Illinois Department of Children & Family Services (DCFS) Memorandum of Understanding (E-MOU) of technology and programmatic coordination. Interoperability refers Illinois Department of Human Services (DHS) shall be for a peirod of one year to the ability of two or more systems or components to exchange Illinois Department of Public Health (DPH) commencing on the effective date. Upon information and use the information for the benefit of the State and its Illinois Department of Healthcare & Family Services (HFS) the expiration of the initial term, this E- clients. The Partners desire to securely exchange data as permitted or Illinois Department of Employment Security (IDES) MOU shall authomatically renew for required by applicable law in order to increase the efficiency and Illinois State Board of Education (ISBE) successive one-year terms unless terminated effectiveness of programs they operate for the benefit of the citizens of Illinois Department of Aging by the Secretary of Department of the State of Illinois. Illinois Department of Corrections Innovation and Technology by providing to Illinois Department of Juvenile Justice the Partners at least ninety (90) days prior Illinois Department of Veterans Affairs written notice of the termination of this E- MOU.

140 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

FY 2016 FY 2015 Reporting Programs Expenditures Headcount* Expenditures Headcount* Energy Assistance $194,650.4 42.8 $318,098.9 47.9 Employment & Training 154,940.0 82.4 150,437.7 81.9 Community Development 67,414.2 19.0 75,397.0 20.1 Tourism 31,025.4 19.0 57,966.4 20.1 Energy & Recycling 27,895.3 30.1 77,044.8 38.6 Business Development 15,691.0 19.0 34,836.5 20.1 Entrepreneurship, Innovation & Technology 10,352.1 34.9 25,611.6 32.5 Trade & Investment 5,178.6 20.6 7,095.0 20.1 Grant Management 2,316.7 14.3 208,483.1 15.4 Illinois Film Office 1,566.8 7.9 1,772.4 9.3 Urban Assistance 1,285.8 7.9 11,991.0 9.3 Non-Reporting Program Coal Development 0.0 N/A 20,780.4 7.7 Agency Totals $512,316.3 297.9 $989,514.8 323.0

*Headcount differs from numbers reported in the average of employees on page 90 due to allocation of administrative headcount to the various programmatic areas.

The largest factor driving the Department's performance during Fiscal Year 2016 was the budget crisis caused by the legislature's failure to pass a balanced budget. A number of state grant- funded programs were temporarily or completely suspended due to a lack of resources, and thus achieved no results. Examples include several training programs such as the Employer Training Investment Program (ETIP), Job Training for Economic Development (JTED), and the Equal Employment Opportunity Program (EOGP).

Some programs were able to function but at a reduced level of effectiveness. The Small Business Development Center (SBDC) program leverages state and federal support to provide businesses with professional management, marketing, and financial guidance to help them succeed. State fiscal constraints and a commensurate reduction in federal match funding have caused strain on the network of local centers. While Fiscal Year 2016 metrics were not down precipitously, the budget impasse contributed to the closure of a handful of local centers. Similarly, the impasse reduced the effectiveness of the Community Service Block Grant (CSBG) program which promotes revitalization of low income communities and self-sufficiency of low income families. Even though the funding is federal, staffing and funding challenges at the local community agency-level has impacted our local partners' ability to effectively implement the program.

141 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Similarly, some job creation and investment incentive programs, including the Small Business Job Creation Tax Credit, have been being allowed to sunset, arguably due to the ongoing budget impasse. The EDGE program, Illinois' incentive for business development, and the Angel Investment Credit are scheduled to sunset at the end of calendar year 2016. If these incentives expire without being replaced, it will reduce Illinois' ability to promote business growth and attract new jobs, especially in the manufacturing sector.

Some programs were less affected by the budget impasse and generated positive results during Fiscal Year 2016. The Film Tax Credit program generated $310 million in total film production, thanks to strong performance in the episodic television sector. If two major projects in the pipeline come to fruition, film production could reach $500 million in Fiscal Year 2017. The Workforce Innovation and Opportunity Act (WIOA) program continues to be an effective tool in enhancing workforce skills, based on success in helping trainees find and retain employment. Targets have been ratcheted down for Fiscal Year 2017 but this is due to a federally-driven revamp of metrics definitions rather than any negative state trends.

Heading into Fiscal Year 2017, the Department is optimistic that the budget impasse will ultimately be resolved and the Department will be in position to fund and operate programs vital to its mission. We continue to work on program design and advance our performance measurement regime to better evaluate program effectiveness and overall results.

142 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Energy Assistance

Mission Provide energy assistance to make energy more affordable for as many low income households Statement: as possible, while giving priority to the most vulnerable and those that have the greatest energy burden.

Program Goals: Objectives:

1. Target energy assistance to low-income households with the greatest home energy burden through Low Income Home Energy Assistance Program (LIHEAP). a. Promote timely payment of energy bills. b. Advocate for clients when there are issues with energy service providers. c. Reduce the number of low income households that suffer a loss of energy service. d. Provide assistance with repair or replacement of non-functional home heating equipment. e. Provide education on energy saving practices to program participants. 2. Ensure long-term energy savings for targeted low income households through Weatherization program (IHWAP). a. Enhance indoor air quality for weatherized homes. b. Lower the baseload energy usage in weatherized homes. c. Ensure safety and maximum efficiency of current heating systems in weatherized homes. d. Monitor to ensure work standards are complied with by weatherization workers.

Source of Supplemental Low Income Energy Assistance Fund, Statutory 305 ILCS 20/1 et seq. Funds: Good Samaritan Energy Trust Fund, Energy Authority: Administration Fund, Low Income Home Energy Assistance Block Grant Fund

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(c) 2015 Actual Projected Input Indicators  Total expenditures - all $300,322.9 $358,249.7 $531,008.0 $318,098.9 $0.0 sources (in thousands)  Total expenditures - state $300,322.9 $358,249.7 $531,008.0 $318,098.9 $0.0 appropriated funds (in thousands)  Average monthly full-time 52.1 45.7 56.8 47.9 0.0 equivalents

Outcome Indicators  LIHEAP households that 375,328 394,695 418,000 343,310 250,000 received heating assistance(a)

143 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Energy Assistance

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(c) 2015 Actual Projected Outcome Indicators (continued)  LIHEAP households that 74,323 58,172 60,000 56,326 0.0 received cooling assistance(b)  LIHEAP households that 60,526 58,780 60,000 39,822 33,000 received an emergency reconnection for heating assistance(a)  LIHEAP heating systems 1,819 2,327 2,088 1,722 927.0 repaired/replaced(a)  IHWAP number of units 6,053 5,153 6,583 4,969 5,031 weatherized  IHWAP number of jobs 629.0 388.5 425.0 526.0 425.0 supported  IHWAP hours of training N/A 6,896 7,300 11,950 7,100 provided

Footnotes (a) LIHEAP targets for Fiscal Year 2016 assume the elimination of state funding due to budget constraints. Federal funding remains in place. (b) The Department did not fund a cooling program during Fiscal Year 2016. (c) Fiscal year targeted expenditures for Fiscal Year 2015 included the full amount appropriated for the fiscal year, even if those funds were likely to be spent over multiple years (or not at all). Targeted expenditures for Fiscal Year 2015 included excess federal spending authority.

144 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Employment and Training

Mission Employer driven talent solutions that integrate education, workforce and economic Statement: development resources across systems to provide businesses, individuals, and communities with the opportunity to prosper and contribute to growing the state's economy.

Program Goals: Objective:

1. Increase the retention in employment of participants in the Workforce Investment Act (WIA) Title I Adult and Dislocated Workers program. a. Ensure at least 85% of adult program participants who enter employment in the first quarter after exiting the program remain employed in the second and third quarters after exit. b. Ensure at least 91% of dislocated worker program participants who enter employment in the first quarter after exiting the program remain employed in the second and third quarters after exit. 2. Increase the employment of participants in the Workforce Investment Act (WIA) Title I Adult, Dislocated Worker, and Youth programs. a. Ensure at least 74% of adult program participants enter employment in the first quarter following program exit. b. Ensure at least 83% of dislocated worker participants enter employment in the first quarter following program exit. c. Ensure at least 70% of youth are placed in employment or education. d. Improve literacy and numeracy of youth program participants. 3. Provide training for economically disadvantaged individuals through the Job Training for Economic Development (JTED) program. a. Increase the number of individuals enrolled in the JTED program. b. Increase the number of individuals completing training through the JTED program. c. Increase the number of JTED trainees retaining employment (90 days consecutive or 150 days non- consecutive). 4. Provide oversight to the Workforce Investment Act (WIA) Title I Program in Illinois. a. Negotiate system performance goals with U.S. Department of Labor and local workforce boards. b. Monitor the program performance of local workforce areas. c. Allocate dollars to workforce areas (by Federal formula) and monitor expenditures. d. Issue grants to local workforce boards to ensure capacity building of local workforce systems. e. Analyze program performance and submit reports for the Governor to U.S. Department of Labor. f. Develop a State Plan for delivery of workforce services.

Source of Funds: FY09 Budget Relief Fund, Federal Workforce Statutory Authority: 20 ILCS 3975/1-8 Training Fund

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(d) 2015 Actual Projected Input Indicators  Total expenditures - all sources (in $132,525.5 $143,691.9 $279,903.4 $150,437.7 $0 thousands)

145 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Employment and Training

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(d) 2015 Actual Projected Input Indicators (continued)  Total expenditures - state $132,525.5 $143,691.9 $279,903.4 $150,437.7 $0 appropriated funds (in thousands)  Average monthly full-time 83.4 91.5 101.2 81.9 0.0 equivalents

Output Indicator  Economically disadvantaged 462.0 312.0 544.0 417.0 544.0 trainees completing JTED training(a) Outcome Indicators  Economically disadvantaged 185 95.0 280.0 221.0 280.0 JTED trainees receiving employment(a)  Economically disadvantaged 271.0 236.0 432.0 214.0 432.0 JTED trainees retaining employment(a)  Economically disadvantaged low 41.0 29.0 100.0 34.0 100.0 wage/low skilled employed JTED trainees receiving a wage/benefit increase(a)  Adult employment retention rate(b) 83.5% 84.1% 85% 84.9% 85%  Adult entered employment rate(b) 74.3% 73.2% 74% 80.3% 74%  Dislocated worker employment 89.2% 87.5% 91% 88.4% 91% retention rate (b)  Dislocated worker entered 80.3% 80.6% 83% 84.1% 83% employment rate (b)  WIA/Trade Adjustment 9,799 7,545 9,600 7,671 9,600 Assistance (TAA) total workers completing training  Youth placed in summer N/A 2,822 2,800 2,697 N/A employment(c)  Youth showing improvement in N/A 2,527 2,441 1,211 N/A work skills(c)

Footnotes (a) JTED program activity was suspended during Fiscal Year 2015 Q4, due to budget constraints. (b) WIA performance measure targets are determined through negotiations with the U.S. Department of Labor. Results within 20% of the target are considered to be in compliance. (c) Summer Youth Employment Program activities have been suspended due to budget constraints. The Department does not expect this program to be offered during Fiscal Year 2016. (d) Fiscal year targeted expenditures for Fiscal Year 2015 included the full amount appropriated for the fiscal year, even if those funds were likely to be spent over multiple years (or not at all). Employment & Training's targeted expenditures include significant levels of excess federal spending authority.

146 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Community Development

Mission To improve the physical and social infrastructure, quality of life, and overall economic health of Statement: Illinois communities by providing financial assistance, technical assistance and supporting programs which provide core support on behalf of Illinois communities.

Program Goals: Objectives:

1. Improve the physical infrastructure within local communities including disaster assistance. a. Improve water and sewer service for residents in local communities demonstrating health and safety compliance issues. b. Improve substandard housing units occupied by low-to-moderate income persons. 2. Improve the social infrastructure within local communities. a. Improve the quality of life for homeless and very low-income families. b. Improve the quality of life for low-income families by increasing the number of jobs created. 3. Improve the capacity of local communities to meet their community and economic development objectives.

Source of Funds: General Revenue Fund, Agricultural Statutory Authority: 20 ILCS 605/605-940, Premium Fund, Community Services Block 24 CFR 57 Grant Fund, Community Development/Small Cities Block Grant Fund

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(e) 2015 Actual Projected Input Indicators  Total expenditures - all sources (in $140,978.6 $117,968.1 $522,782.7 $75,397.0 $0.0 thousands)  Total expenditures - state $140,978.6 $117,968.1 $522,782.7 $75,397.0 $0.0 appropriated funds (in thousands)  Average monthly full -time 35.8 31.5 35.3 20.1 0.0 equivalents

Outcome Indicators  Jobs created through CSBG small 50.0 36.0 40.0 8.0 N/A business loans(a)  CSBG services provided(b) 737,597 505,589 645,000 444,788 605,000  Disaster Assistance persons 1,706,164 2,391 10,500 2,045,008 16,000 served(c)  Individuals served by Community 60,221 59,635 139,569 137,027 74,080 Development Assistance Program (CDAP) public infrastructure (Water & Sewer)  Homes rehabilitated by CDAP (d) 94.0 190.0 0.0 139.0 125.0

147 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Community Development

Footnotes (a) The CSBG Small Business Loan Program was suspended in November 2014 per direction of the US Office of Community Services. The Department expects the suspension to be permanent. Monitors had questioned whether the loan program was consistent with federal funding guidelines. (b) The Fiscal Year 2016 target for CSBG Services provided has been reduced to reflect changes in work programs which have resulted in higher costs per trainee. (c) The number of Disaster Assistance Persons Served is volatile, and depends on the timing of the disasters, the timing of assistance that is subsequently provided, and the demographics of the community receiving assistance. (d) The target for Number of Homes was 0 for Fiscal Year 2015, even though the program was active, because no grants were expected to close during that time frame. As it happened, this assumption was incorrect. (e) Fiscal year targeted expenditures for Fiscal Year 2015 included the full amount appropriated for the fiscal year, even if those funds were likely be spent over multiple years (or not at all). Community Development's targeted expenditures for Fiscal Year 2015 included excess federal spending authority.

148 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2015 and 2016 (Not Examined)

Tourism

Mission To manage efforts that drives travel to and within Illinois, both domestic and international. Statement: while enhancing the quality of life for Illinois residents.

Program Goals: Objectives:

1. Promote Illinois as a travel destination for domestic travelers. a. Increase the total number of traveler inquiries generated by the advertising campaign. 2. To maximize international awareness of Illinois as a travel destination in key markets. a. To increase the number of international visitors to Illinois. 3. To foster increased Hotel-Motel receipts by boosting overall tourism activity. a. Increase adjusted Hotel-Motel tax receipts.

Source of Funds: International Tourism Fund, Tourism Statutory Authority: 20 ILCS 665/1-20, Promotion Fund, Local Tourism Fund 20 ILCS 605/605-710

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected 2015 Actual Projected Input Indicators  Total expenditures - all sources $50,825.9 $55,349.8 $64,655.9 $57,966.4 $.0 (in thousands)  Total expenditures - state $50,825.9 $55,349.8 $64,655.9 $57,966.4 $.0 appropriated funds (in thousands)  Average monthly full-time 23.8 23.7 24.5 20.1 0.0 equivalents

Outcome Indicators  Illinois hotel-motel tax receipts $221.1 $237.4 $244.0 $255.5 $268.0 (in millions)(a)  Illinois travel related 298,700 301,100 305,000 306,040 307,000 employment  Domestic and international travel $33.5 $34.6 $36.5 $36.3 $37.5 expenditures (in billions)  International visitors to Illinois 2,100,000 2,200,000 2,300,000 2,100,000 2,200,000  Domestic travelers to and within 99.0 103.5 107.0 107.4 109.0 Illinois (millions)

Footnotes (a) Reflects adjusted Hotel-Motel tax receipts as published by the Illinois Department of Revenue.

149 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Energy & Recycling

Mission The Office of Energy and Recycling administers a variety of energy and environmental programs Statement: and planning initiatives, which are designed to stimulate economic development and create jobs, while producing a cleaner environment and more secure energy future.

Program Goals: Objectives:

1. To lead the State to a clean, reliable energy future, which all Illinois consumers can reap economic benefits from and will grow the emerging clean tach industry, by administering cost-effective energy efficiency, renewable energy, and sustainable transportation programs and planning efforts. a. Reduce energy costs for consumers, by offering programs that help them increase their energy efficiency, generate renewable energy, and take advantage of sustainable transportation alternatives. b. Get a bigger bang for the state's buck by designing programs that will better leverage public dollars with private investment, through clean energy finance. c. Support and attract Illinois businesses by better marketing our energy and environmental resources and planning for Illinois' long-term energy future. 2. To divert valuable resources from being sent to landfills, create jobs and promote businesses competitiveness, by administering cost-effective recycling, reuse, source reduction and waste reduction programs and planning efforts. a. Financially assist Illinois manufacturers producing products with recycled content. b. Financially assist collection and processing entities in order to increase the availability of recycled feedstock. c. Divert materials from the Illinois solid waste stream.

Source of Funds: Solid Waste Management Fund, Alternate Fuels Statutory Authority: 20 ILCS 1105/3 Fund, Energy Efficiency Portfolio Standards, Renewable Energy Resources Trust Fund, Energy Efficiency Trust Fund, DCEO Energy Projects Fund, Federal Energy Fund, Build Illinois Bond Fund

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(d) 2015 Actual Projected Input Indicators  Total expenditures - all sources (in $102,187.8 $89,185.8 $191,884.1 $77,044.8 $0 thousands)  Total expenditures - state $102,187.8 $89,185.8 $191,884.1 $77,044.8 $0 appropriated funds (in thousands)  Average monthly full-time 37.2 37.9 44.5 38.6 0.0 equivalents

150 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Energy & Recycling

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(d) 2015 Actual Projected Outcome Indicators  Materials diverted from solid waste 31,514 79,024 40,000 34,933 N/A stream (tons)(a)  Recycling jobs created(a) 23.0 36.0 32.0 27.0 N/A  First Year Value of energy N/A $19,574.6 $17,124.2 $13,364.6 $17,693.8 efficiency savings (in thousands)(b)  Private investment leveraged (in $116.5 $85.6 $73.2 $53.6 $73.2 millions)(b)  First Year Value of renewable energy N/A $262.9 $350.7 $90.6 N/A production (in thousands)(a, b)  Energy jobs supported (b, c) 1,762 1,807 1,900 1,440 1,535

Footnotes (a) The Recycling and Renewable Energy programs have been suspended due to budget constraints, with no new grants being issued, pending resolution of the budget impasse. Fiscal year 2016 targets have been set to N/A, though there may be some residual outcomes from projects initiated during Fiscal Year 2015, and the programs could be reinitiated once the budget is resolved. (b) Performance outcomes were lower than expected during Fiscal Year 2015 due to budget constraints in the forms of a budget freeze, fund sweeps, and grant suspensions. (c) Energy Jobs supported are calculated using a U.S. Department of Energy-derived expenditure multiplier of one (1) job supported per $92,000 in energy conservation spending. (d) Fiscal year targeted expenditures for fiscal year 2015 included the full amount appropriated for the fiscal year, even if those funds were likely to be spent over multiple years (or not at all). Energy & Recycling's targeted expenditures include significant levels of excess federal spending authority.

151 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2015 and 2016 (Not Examined)

Business Development

Mission The Office of Business Development (BD) works with business officials to ensure that Illinois is Statement: at the top of the list when they consider locations for expansion and growth. Office staff helps business leaders access programs targeted to meet their needs, from technical assistance to tax credit programs and financing that helps businesses locate and expand in Illinois.

Program Goals: Objectives:

1. To expand employment at existing producers and suppliers in Illinois and attract additional producers and suppliers to Illinois. 2. To retain employment through current producers and suppliers in Illinois. 3. Provide access to capital (state and private sector financing) for business growth and expansion and stimulate private investment for new and expanding businesses. 4. Provide jobs training resources to existing and prospective Illinois employers through the Employer Training Investment Program (ETIP).

Source of Funds: General Revenue Fund, Economic Research and Statutory Authority: 30 ILCS 750/8, Information Fund, Riverfront Development Fund, 750/9, 750/10 South Suburban Brownfields Redevelopment Fund, South Suburban Increment Fund, State Small Business Credit Initiative Fund, Port Development Revolving Loan Fund, Historic Preservation Fund, Intermodal Facilities Promotion Fund, Build Illinois Bond Fund, Illinois Capital Revolving loan Fund, Illinois Equity Fund, large Business Attraction Fund, Public Infrastructure Construction Loan Revolving Fund

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(c) 2015 Actual Projected Input Indicators  Total expenditures - all sources $46,409.0 $43,642.1 $211,248.6 $34,836.5 $.0 (in thousands)  Total expenditures - state $46,409.0 $43,642.1 $211,248.6 $34,836.5 $.0 appropriated funds (in thousands)  Average monthly full-time 32.8 25.2 30.7 20.1 0.0 equivalents

Output Indicators  Businesses assisted with 68.0 34.0 30.0 32.0 24.0 financing  ETIP trainees(a) 23,925 27,961 33,333 0.0 6,300

152 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2015 and 2016 (Not Examined)

Business Development

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(c) 2015 Actual Projected

Outcome Indicators  Business Development projected 4,300 5,022 5,000 3,804 3,750 jobs created  Business Development projected 12,901 7,708 8,000 6,167 N/A jobs retained(b)  Projected private investment (in $1,367.5 $1,775.4 $2,300.0 $1,922.4 $2,300.0 millions)  Business financing assistance $125.1 $71.0 $105.0 $65.7 $65.0 leveraged (in millions)  Business financing jobs created 881.0 256.0 600.0 619.0 300.0  Business financing jobs retained 227.0 145.0 100.0 167.0 200.0  Small Business Jobs Tax Credit 1,813 2,992 3,000 3,570 2,500 jobs created

Footnotes (a) No new ETIP grants were approved during Fiscal Year 2015, as program activity was suspended due to budgetary constraints. (b) While incentive agreements for business retention projects reached under the prior administration remain in force and will be honored, the Department is not approving new incentives for retention. The Department is currently exploring policy options for sustaining and growing Illinois jobs going forward. (c) Fiscal year targeted expenditures for Fiscal Year 2015 included the full amount appropriated for the fiscal year, even if those funds were likely to be spent over multiple years (or not at all). Business Development's targeted expenditures for Fiscal Year 2015 included a significant amount of Prime Sites Bond funding which will likely be spent over a number of years. In addition, Business Development has excess federal spending authority for multi-year commitments.

153 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Entrepreneurship, Innovation & Technology

Mission Build the entrepreneurial business community, drive innovation and support technological Statement: development in Illinois.

Program Goals: Objectives:

1. Stimulate economic activity as measured by new venture development, business expansion, capital formation, and job creation and retention. a. Increase the number of new business starts assisted. b. Increase the number of business expansions assisted. c. Increase the dollar value of capital accessed. d. Increase the number of jobs created and retained. 2. Provide client focused, expert consultation, training, information, and other business services through an integrated regional delivery network utilizing resource partners and information technology to assist small businesses owned by minorities, women, veterans and persons with disabilities. a. Increase the number of Business Information Center (BIC) customers assisted. b. Increase the number of clients receiving business advice. c. Increase the number of clients trained. 3. Increase access to computers and telecommunications technology and related training for populations residing in underserved communities. a. Increase the number of individuals completing training at Community Technology Centers.

Source of Funds: General Revenue Fund, Small Business Statutory Authority: 30 ILCS 750/9 Environmental Assistance Fund, Workforce, Technology and Economic Development Fund, Commerce and Community Affairs Assistance Fund, Digital Divide Elimination Fund, Build Illinois Bond Fund

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(d) 2015 Actual Projected Input Indicators  Total expenditures - all sources $ 50,534.4 $ 19,936.3 $ 43,698.7 $ 25,611.6 $.0 (in thousands)  Total expenditures - state $ 50,534.4 $ 19,936.3 $ 43,698.7 $ 25,611.6 $.0 appropriated funds (in thousands)  Average monthly full -time 29.8 37.9 42.9 32.5 0.0 equivalents

154 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Entrepreneurship, Innovation & Technology

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(d) 2015 Actual Projected

Output Indicators  Business Information Center 6,302 6,012 7,500 6,714 7,550 customers assisted  Small businesses receiving 2,031 2,234 2,000 1,164 2,000 environmental counseling  Small businesses receiving 152.0 1,227 150.0 105.0 300.0 environmental training  Individuals completing training 66,076 0.0 25,000 36,761 N/A at Community Technology Centers(a)

Outcome Indicators  New business starts attributable 368.0 597.0 450.0 356.0 500.0 to SBDC assistance  Value of capital accessed $122.4 $636.9 $195.0 $196.1 $200.0 attributable to SBDC assistance (in millions)  Actual jobs created attributable 3,465 2,360 3,300 2,504 3,300 to SBDC assistance  Actual jobs retained attributable 4,812 2,712 4,400 3,114 4,400 to SBDC assistance  Actual jobs created attributable 648.0 330.0 750.0 57.0 150.0 to PTAC assistance  Actual jobs retained attributable 2,687 1,136 2,750 694.0 2,750 to PTAC assistance  Dollar value of secured contracts $840.0 $534.0 $750.0 $684.6 $750.0 attributable to PTAC assistance (in millions)  New Broadband users 4,632 97,857 1,000 6,697 N/A connected(b)  Emerging technology private $7.2 $0.9 $0.8 $1.9 $0.8 investment leveraged (in millions)  Dollar value of private or $15,270.9 $218,618.0 $4,000.0 $1,400.0 N/A indirect capital related to IIVF investments (in thousands)(c)  Jobs created by IIVF (c) N/A 777.0 100.0 0.0 N/A  Jobs retained by IIVF (c) N/A 968.0 355.0 281.0 N/A

155 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Entrepreneurship, Innovation & Technology

Footnotes (a) Persons trained by Community Technology Centers during Fiscal Year 2015 resulted from Fiscal Year 2014 funding. Funding was not provided during FY 2015, existing grants were suspended at the outset of the fourth quarter of FY 2015, and no further funding is anticipated at this time. (b) There are no active Broadband grants expected to generate results during Fiscal Year 2016. (c) IIVF program activities were suspended in November 2014. The Department does not expect to re-start this program. (d) Fiscal year targeted expenditures for Fiscal Year 2015 included the full amount appropriated for the fiscal year, even if those funds were likely to be spent over multiple years (or not at all). EIT's appropriation included excess federal spending authority.

156 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Trade and Investment

Mission To promote and support the export of Illinois goods and services and attract foreign direct Statement: investment.

Program Goals: Objectives:

1. To expand the sales volume of Illinois products in overseas markets. a. Increase the amount of export sales by Office of Trade and Investment (OTI) client companies. 2. To facilitate the attraction and expansion of businesses through foreign direct investment. a. Increase the number of foreign owned companies locating in Illinois. b. Spur additional investment and expansion by foreign owned companies with existing locations in Illinois.

Source of Funds: General Revenue Fund, International Statutory Authority: 20 ILCS 605/605-615 Tourism Fund, Tourism Promotion Fund, International and Promotional Fund

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected 2015 Actual Projected Input Indicators  Total expenditures - all sources $5,583.60 $7,641.90 $8,083.90 $7,095.00 $0.00 (in thousands)  Total expenditures - state $5,583.60 $7,641.90 $8,083.90 $7,095.00 $0.00 appropriated funds (in thousands)  Average monthly full-time 20.9 22.1 24.5 20.1 0 equivalents Output Indicator  Companies participating in 261.0 247.0 300.0 222.0 250.0 trade missions(a) Outcome Indicators  Jobs added due to foreign 267.0 396.0 350.0 213.0 352.0 companies locating in Illinois(a)  Value of export sales World $64.8 $68.5 $75.1 $65.9 $63.9 Institute for Strategic Economic Research (WISER) (in billions)(b)

157 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Trade and Investment

Footnotes (a) Due to budget constraints, some trade missions were cancelled which reduced the number of companies participating. This and other budget-related restrictions may also have contributed to the decline in jobs added due to foreign direct investment. (b) The Fiscal Year 2015 goal for exports was tied to the former Governor's goal of doubling exports. However, the continued weakness in the machinery sector, recent price declines in petroleum and a surge in the value of the dollar has negatively impacted the U.S. economy and Illinois exports in particular. As long as demand and prices for primary commodities remains weak, we will likely see a downturn in exports in Fiscal Year 2016. However, according to the International Monetary Fund (IMF), emerging markets will start recovering in 2016 and Illinois exporters will be well positioned to take advantage of these opportunities.

158 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Grant Management

Mission Enhance the quality of life for Illinois citizens by improving the social and physical Statement: infrastructure in Illinois communities.

Program Goals: Objectives:

1. To administer grants that build, repair and upgrade Illinois' critical infrastructure. a. To work effectively and efficiently with grantees for an outcome of a grant agreement and funding. b. To continually monitor grants as they move to completion. 2. To provide project funds that lead to the creation and retention of jobs. a. Increase the number of actual permanent jobs created as reported by the grantee. b. Increase the number of actual permanent jobs retained as reported by the grantee.

Source of Funds: Capital Development Fund, Fund for Illinois' Statutory Authority: 30 ILCS 750 Future, Build Illinois Bond Fund

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(a) 2015 Actual Projected Input Indicators  Total expenditures - all $122,502.2 $182,989.2 $613,315.3 $208,483.1 $0.0 sources (in thousands)  Total expenditures - state $121,690.1 $182,989.2 $613,315.3 $208,483.1 $0.0 appropriated funds (in thousands)  Average monthly full-time 19.4 14.2 16.9 15.4 0.0 equivalents

Outcome Indicators  Actual permanent jobs created 1,698 349.0 N/A 29.0 N/A reported by the grantee  Actual permanent jobs 2,992.0 52.0 N/A 2.0 N/A retained reported by the grantee

DCEO is unable to set realistic targets for the Grant Management Unit (GMU) since we do not select projects or grant amounts, and cannot anticipate the level or timing of bond funding releases.

Footnote (a) Fiscal year targeted expenditures for Fiscal Year 2015 included the full amount appropriated for the fiscal year, even if those funds were likely to be spent over multiple years (or not at all). Grant Management's targeted expenditures included state capital funding which will extend over multiple years.

159 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Illinois Film Office

Mission To create and retain jobs as well as produce new revenue for the state through the promotion of Statement: Illinois as a destination center for film, television and commercial advertising production.

Program Goals: Objectives:

1. Promote and support the growth and development of film and television production and related industries to and within Illinois. a. Increase the number of film and television job hires in Illinois. b. Increase the level of film and television production expenditures. c. Support the growth and development of production related commerce. 2. Support and develop the commercial production industry in Illinois. a. Increase the dollar amount of commercial advertising in Illinois.

Source of Funds: Tourism Promotion Fund Statutory Authority: 20 ILCS 665/4, 35 ILCS 16/48

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected 2015 Actual Projected Input Indicators  Total expenditures - all sources $1,438.3 $2,019.3 $1,331.5 $1,772.4 $.0 (in thousands)  Total expenditures - state $1,438.3 $2,019.3 $1,331.5 $1,772.4 $.0 appropriated funds (in thousands)  Average monthly full-time 8.9 9.5 9.2 9.3 0.0 equivalents

Outcome Indicators  Estimated total production $245.1 $294.9 $280.0 $445.3 $252.0 expenditures in Illinois (in millions) (a, b)  Estimated Illinois film wages $136.9 $176.3 $160.0 $276.7 $160.0 (in millions) (a, b)  Estimated live theater $.0 $6.3 $7.0 $7.8 $7.0 expenditures (in millions)  Estimated live theater Illinois $.0 $3.4 $3.5 $3.7 $3.5 wages (in millions)

Film production companies have up to two years to submit audited expenditure data to received Film Tax Credits. Therefore, information from FTC applications, vetted for reasonableness, is used to provide more timely performance data.

Footnotes (a) Several large episodic television projects significantly boosted film production activity during Fiscal Year 2015. (b) Approval of new Film Tax Credit applications has been deferred due to the Fiscal Year 2016 Budget crisis. Therefore, a lengthy impasse have a significant impact on Fiscal Year 2016 Film Production activity.

160 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Urban Assistance

Mission To create and implement policies designed to address the pressing economic needs of residents, Statement: businesses and stakeholders in the state's urban areas.

Program Goals: Objectives: 1. Provide opportunities for building trades training to underserved urban populations. 2. Provide a new career path for under/unemployed individuals, decrease energy costs, and stimulate local economies. 3. Increase the availability of fresh foods in eligible communities throughout Illinois.

Source of Funds: Build Illinois Bond Fund Statutory Authority: 20 ILCS 6051605-400

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected(c) 2015 Actual Projected Input Indicators  Total expenditures - all sources (in $8,681.9 $8,680.3 $413,072.5 $11,991.0 $0.0 thousands)  Total expenditures - state $8,681.9 $8,680.3 $413,072.5 $11,991.0 $0.0 appropriated funds (in thousands)  Average monthly full-time 8.9 7.9 10.7 9.3 0.0 equivalents

Outcome Indicators  EOGP number of individuals who 233.0 15.0 259.0 366.0 173.0 complete the program  EOGP number of program 79.0 6.0 116.0 73.0 77.0 participants placed in building trades employment  EOGP number of program 20.0 0.0 44.0 41.0 21.0 participants placed in non-building trades employment  UWI number of persons certified 103.0 241.0 318.0 110.0 54.0 as building analyst(a)  UWI number of persons certified as 318.0 673.0 481.0 95.0 47.0 whole house air leakage installer(a)  UWI number of homes 0.0 183.0 2,012.0 316.0 157.0 weatherized(a)  Illinois Fresh Food (IFF) number 14.0 0.0 363.0 0.0 200.0 of jobs created (b)  Illinois Fresh Food (IFF) number 1.0 0.0 5.0 1.0 5.0 of communities served (b)

161 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Urban Assistance

Footnotes (a) Fiscal Year 2015 targets for the Urban Weatherization Initiative have proven overly optimistic, as several grantees have been unable to perform as well as anticipated. (b) Openings of grocery stores supported by the Fresh Foods program, expected during Fiscal Year 2015, have been delayed until Fiscal Year 2016. (c) Fiscal year targeted expenditures for Fiscal Year 2015 included the full amount appropriated for the fiscal year, even if those funds were likely to be spent over multiple years (or not at all). Targeted expenditures for Urban Assistance included state capital funding which will extend over multiple years.

162 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SERVICE EFFORTS AND ACCOMPLISHMENTS For the Years Ended June 30, 2016 and 2015 (Not Examined)

Coal Development

Mission To preserve and strengthen Illinois coal production and related industries by providing Statement: infrastructure support, coal education programs, technical and financial support for basic research and development, and commercial-scale demonstration of promising coal utilization technologies.

Program Goals: Objectives:

1. To preserve and strengthen coal production and related industries in Illinois. a. Leverage private investment in coal industry infrastructure and coal technology demonstration. b. Create new coal industry jobs. c. Publicize recent advances in coal research and mining methods.

Source of Funds: Coal Development Fund, Coal Technology Statutory Authority: 20 ILCS Development Assistance Fund 1105,1110, 30 ILCS 730

Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015Target/ Fiscal Year 2016 Target/ 2013 Actual 2014 Actual Projected 2015 Actual Projected Input Indicators  Total expenditures - all sources $17,632.6 $22,406.0 $92,163.3 $20,780.4 $0.0 (in thousands)  Total expenditures - state $17,632.6 $22,406.0 $92,163.3 $20,780.4 $0.0 appropriated funds (in thousands)  Average monthly full-time 11.9 11.0 10.7 7.7 0.0 equivalents Output Indicator  Research and development 77.0 82.0 50.0 117.0 N/A projects published Outcome Indicators  Total participants in coal 8,635 7,081 5,000 5,357 N/A education activities  Production of Illinois mines (tons 51.7 49.6 50.0 56.6 N/A in millions)  Coal jobs created 34.0 57.0 60.0 3.0 N/A  Private/Public investment ratio 7.1 5.5 6.7 3.3 N/A (private dollars leveraged per public dollar committed) Coal Development programs were suspended in early calendar year 2015 due to budget constraints. The Department does not anticipate offering Fiscal Year 2016 Coal programming at this time.

163 STATE OF ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY SCHEDULE OF INDIRECT COST REIMBURSEMENTS AND ADMINISTRATIVE COSTS For the Two Years Ended June 30, 2016 (Not Examined)

INDIRECT COST REIMBURSEMENTS

The Department has negotiated indirect cost rates for programs administered during State Fiscal Year 2016. The amounts of cash receipts received under the provisions of the negotiated rates were transferred into the Intra-Agency Services Fund as follows:

Amount Fiscal Year (in thousands)

2016 $ 7,728 2015 7,744 2014 12,687 2013 10,798 2012 9,943 2011 7,912 2010 8,419 2009 7,780 2008 7,513 2007 6,753 2006 4,922 2005 5,051

ADMINISTRATIVE COSTS

Percentages of total expenditures represented by administrative costs as computed by the Department are as follows:

Fiscal Year Percentage

2016 14% 2015 10% 2014 9% 2013 10% 2012 10% 2011 7% 2010 8% 2009 16% 2008 18% 2007 13% 2006 12% 2005 18%

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